Which of the Following Is Not an Element of the Scope

question 33

Multiple Choice

Which of the following is not an element of the scope paragraph of the auditor's report?

• A)States the auditor's responsibility to express an opinion on the financial statements.
• B)States the audit provides reasonable assurance that the statements are free of material misstatement.
• C)States audit provides reasonable basis for the opinion.
• D)States the audit evaluates the overall financial statement presentation.

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Definitions:

Testamentary Capacity

The legal and mental ability of an individual to make or alter a valid will.

Holographic Will

A will entirely handwritten, dated, and signed by the testator, sometimes acceptable without witnesses in some jurisdictions.

Testator

A person who writes a will.

Forgery

The fraudulent making or altering of a writing in a way that changes the legal rights and liabilities of another and with the intent to deceive or defraud.