Does the audit of Angry Chickz Franchising, LLC's financial statements include expressing an opinion on the effectiveness of Angry Chickz Franchising, LLC's internal control?

According to Angry Chickz's 2025 Franchise Disclosure Document, the audit of their financial statements does not include an opinion on the effectiveness of their internal control. The auditor's responsibilities include obtaining an understanding of internal control relevant to the audit to design appropriate procedures, but explicitly states that it is not for the purpose of expressing an opinion on the effectiveness of Angry Chickz's internal control.

This means that while the auditors will assess internal controls to plan their audit procedures, they are not providing a separate assurance or opinion on how well those controls are designed or operating. A prospective franchisee should understand that the financial statements are audited for accuracy and fair presentation, but the audit does not guarantee the effectiveness of the company's internal controls.

This is a fairly standard practice for audits of this type. Franchisees should be aware that the absence of an opinion on internal controls does not necessarily indicate weaknesses, but rather reflects the scope of the audit engagement. If a franchisee requires assurance about the effectiveness of Angry Chickz's internal controls, they may need to request a separate, specific engagement for that purpose.