Final Answer:
A report containing the views of the audited organization's officials regarding and reported significant deficiencies must be prepared by the auditors.
Step-by-step explanation:
The blank should be filled with "auditors." In the context of auditing, it is the responsibility of auditors to prepare a report that includes the views of the audited organization's officials regarding any significant deficiencies that have been identified. Auditors play a crucial role in examining and evaluating the financial statements and internal controls of an organization.
Auditors' Responsibility: Auditors are professionals who conduct independent examinations of financial information to provide an opinion about the fairness of the financial statements. They assess internal controls and identify any significant deficiencies.
Preparation of Report: The auditors are tasked with preparing a comprehensive report. This report includes not only the identified deficiencies but also incorporates the perspectives and responses of the officials within the audited organization.
Views of Audited Organization's Officials: The report goes beyond just stating deficiencies; it also reflects the views and responses of the officials within the audited organization. This provides a more holistic understanding of the situation.
Significance of the Report: Such a report is essential for transparency and accountability. It helps stakeholders, including shareholders and regulatory bodies, to have a complete picture of the financial health and control environment of the audited organization.