Which of the Following Is Not Included in the Scope

question 69

Multiple Choice

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

• A) A conclusion that the financial statements are in conformity with U.S. GAAP.
• B) A statement that the audit was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States).
• C) The fact that an audit includes assessing the accounting principles used by the entity.
• D) The fact that the auditors planned and performed the audit to obtain reasonable assurance that the financial statements are free of material misstatement.

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Definitions:

Organizational Climate

The shared perceptions and attitudes about an organization that influence members' motivation and behavior.

Manager

A person responsible for controlling or administering an organization or group of staff, making decisions, and ensuring that goals are met.

Status

The relative social, professional, or other standing of someone or something, often compared to others within a given context.

Conformity

The behavior of aligning one's beliefs, attitudes, and actions with those of a group or society's standards and norms.