When Forming an Opinion on Special Purpose Financial Statements, Which

question 35

Multiple Choice

When forming an opinion on special purpose financial statements, which of the following items does the auditor not need to evaluate?

• A) Whether the financial statements adequately describe the applicable financial reporting framework.
• B) Whether the financial statements have the appropriate title.
• C) Whether the financial statements include a summary of significant accounting policies.
• D) Whether the financial statements differ in GAAS presentation.