The Auditor's Responsibilities Section of the Standard Unmodified Opinion Audit

question 160

Multiple Choice

The auditor's responsibilities section of the standard unmodified opinion audit report states that the auditor is

• A) responsible for the financial statements and the opinion on them.
• B) responsible for the financial statements.
• C) exercising professional judgment throughout the audit.
• D) expressing an opinion on the effectiveness of internal controls.

---

Definitions:

Attachment

A deep and enduring emotional bond that connects one person to another across time and space.

Cognitive Abilities

The mental skills and capabilities necessary for acquiring knowledge and understanding through thought, experience, and the senses.

Gender Differences

The distinctions in characteristics and behaviors typically associated with being male or female, influenced by biological, social, and cultural factors.

Standardized Assessment

An evaluation tool or procedure administered and scored in a consistent, or "standard," manner to ensure comparability of results.