Which One of the Following Is a Requirement Pf the Reporting

question 101

Multiple Choice

Which one of the following is a requirement pf the reporting standards included in the generally accepted auditing standards?

• 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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