An audit of a nonissuers internal control over financial reporting in an integrated audit will generally require limited scope, extensive scope, or none

The work performed in an audit of on internal control over financial reporting is more extensive in scope than that performed during the control risk assessment in a financial statement audit. It would not necessarily require procedures that duplicate those already applied in assessing control risk during a financial statement audit. **The existence of one or more material weaknesses in internal control over financial reporting requires the auditor to express an adverse opinion on internal control, not a disclaimer of opinion.**