The Auditor's Responsibility Section of the Standard Unmodified Report Does

question 77

Multiple Choice

The auditor's responsibility section of the standard unmodified report does NOT include:

• A) the auditor's responsibility for expressing an opinion on the financial report based on an audit.
• B) the auditor's responsibility for designing, implementing and maintaining relevant internal controls.
• C) that the audit was conducted in accordance with Australian auditing standards.
• D) a discussion of the audit evidence accumulated and the factors considered in forming the audit opinion.

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Definitions:

Organizational Structure

The system of tasks, workflows, reporting relationships, and communication channels that link together the diverse parts of an organization.

Departmentalization

The method an organization uses to divide its work among distinct departments, each specializing in a particular task or function.

Division of Labor

Division of labor is the allocation of different tasks to different people or groups within an organization, aimed at increasing efficiency by specializing in specific functions.

Coordination

The organization of the different elements of a complex body or activity so as to enable them to work together effectively.