Which auditor's report would typically NOT provide an opinion?

The report on internal controls and compliance over financial reporting typically does not provide an opinion in the same manner as the financial statement audit report does. Instead, this type of report focuses on the effectiveness of internal controls and compliance with laws and regulations relevant to financial reporting.

While an auditor may state the findings regarding internal controls and compliance, such a report often includes recommendations and highlights areas for improvement rather than issuing a formal opinion. The emphasis is more on whether the internal controls are suitably designed and operating effectively, as well as on adherence to specific compliance requirements.

In contrast, reports on the fair presentation of financial statements and compliance and internal controls over compliance for federal awards generally include an auditor's opinion, affirming that the financial statements present a true and fair view or that compliance requirements are met. The nature and focus of these reports establish a clear distinction, where the emphasis in the report on internal controls is not primarily about providing an opinion.