Which of the following is NOT included in the report for subservice organizations?

The inclusion of financial statements in the report for subservice organizations is typically not required. Reports on subservice organizations, which are often related to the examination of controls at a service organization, focus on assessing the controls relevant to user entities that rely on the services provided by these subservice organizations.

The nature of services provided and the components of the subservice organization's system are critical areas that need to be covered in reports, as they inform the user entity about how the subservice organization operates and what specific services are being provided. On the other hand, financial statements are generally not necessary for the purpose of this report because they do not directly relate to the operational effectiveness of the controls or services rendered. Therefore, it is acceptable and correct that the report does not include financial statements for these organizations.