Which of the Following Statements Is Not Included in the Auditor's

question 10

Multiple Choice

Which of the following statements is not included in the Auditor's Responsibilities for the Audit of the Financial Statements Section of the standard (unmodified) report?

• A)"In accordance with accounting principles generally accepted in the United States of America."
• B)"Our objectives are to obtain reasonable assurance…and to issue an auditor's report that includes our opinion"
• C)"…it is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement…"
• D)"Reasonable assurance is a high level of assurance but is not absolute assurance…"

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Definitions:

Dignity Cultures

Cultures that value and protect the inherent dignity and worth of all individuals, fostering environments of mutual respect and ethical treatment.

Cultural Intelligence

The ability to understand, respect, and effectively interact with people from various cultural backgrounds.

Reliability Capital

The value and trustworthiness that an entity or individual gains over time by consistently being reliable and meeting expectations.

Collectivism

A social theory emphasizing the priority of group goals over individual goals and the importance of cohesion within social groups.