Is an opinion expressed on the effectiveness of Carbones Pizzeria's internal control during the audit?

According to Carbones Pizzeria's 2025 Franchise Disclosure Document, the independent auditor's report explicitly states that the audit aims to understand internal controls relevant to the audit, but not to express an opinion on the effectiveness of the company's internal control. Therefore, no such opinion is expressed.

This disclaimer means that while the auditors review Carbone's Pizzeria's internal controls to design appropriate audit procedures, they do not provide a separate assessment or guarantee of the strength and reliability of these controls. A prospective franchisee should understand that the financial statements have been audited, but the effectiveness of the internal controls has not been independently verified.

This is a fairly standard practice in financial auditing. The auditor's primary responsibility is to express an opinion on the fairness of the financial statements. While they must consider internal controls, it is not their purpose to provide assurance on those controls. A franchisee may want to ask Carbones Pizzeria about the company's own assessment of its internal controls and any measures taken to ensure their effectiveness.