Which One of the Following Is a Reporting Standard Requirement

question 36

Multiple Choice

Which one of the following is a reporting standard requirement?

• A)The auditor will state explicitly whether the financial statements are fairly presented in accordance with the applicable financial reporting framework.
• B)The auditor will identify in the auditor's report,those circumstances in which auditing principles have not been consistently observed in the current period in comparison to the preceding period.
• C)The auditor will review adjusting journal entries for accuracy,and if the auditor concludes those entries are not reasonable accurate,the auditor must so state in the auditor's report.
• D)The auditor will express an unqualified opinion on the financial statements,or will conduct additional audit procedures until such an opinion can be expressed.

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A hardware device used to enter user responses and commands into a computer.