superwario on "Integrated Audit Report Format"

So my understanding is that all public companies are required to perform an integrated audit regardless of their filer status.

So are these my two choices regarding my Auditor's Report format:

1. The standard report with the Intro, Management Resp, Auditors, Resp, Opinion + Separate Internal Control Report (with opinion)

2. The combined format that only has Intro, Scope, Definition, Inherent limitations, Opinion

???

The combined format seems weird to me in the fact that it is so different than the format i learned in Chapter 1 (MR DIMM REPPORTS CRAME if youre using Becker)

Thanks!!!