Which of the Following Statements Is Not Included in the Scope

question 106

Multiple Choice

Which of the following statements is not included in the scope paragraph of the standard report on the entity's financial statements?

• A) "Our responsibility is to express an opinion on those financial statements.…"
• B) "Those standards require that we plan and perform the audit...."
• C) "We believe that our audit provides a reasonable basis for our opinion."
• D) "An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements."

---

Definitions:

Empathy

The ability to understand and share the feelings of another person from their perspective.

Afferent

Relating to or denoting nerve fibers that carry impulses toward the central nervous system.

Apathy

A state of indifference, or the lack of interest, enthusiasm, or concern towards emotional, social, or physical life.

Prophylactic

A prophylactic is a measure or medication taken to prevent disease or a specific condition.