Does the auditor express an opinion on the effectiveness of Carbones Pizzeria's internal control?

According to Carbones Pizzeria's 2025 Franchise Disclosure Document, the auditor does not express an opinion on the effectiveness of the company's internal control. The auditor's report states that the audit is conducted to design audit procedures appropriate to the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.

Instead, the auditor's role is to evaluate the appropriateness of the accounting policies used by management and the reasonableness of significant accounting estimates. They also evaluate the overall presentation of the consolidated financial statements. The auditor's report focuses on whether the financial statements present fairly the company's financial position, results of operations, and cash flows in accordance with accounting principles generally accepted in the United States of America.

This means that while the auditor reviews internal controls to some extent to plan the audit, they do not provide an independent assessment or guarantee of the strength of those controls. A prospective Carbones Pizzeria franchisee should understand that the financial statements have been audited for accuracy and fair presentation, but the effectiveness of the company's internal controls is not independently verified.