Which of the Following Is Not Included in the Auditors

question 12

Multiple Choice

Which of the following is not included in the auditors' standard report representing an unqualified opinion?

• A) A brief indication of the responsibility of auditors and management for the financial statements.
• B) An indication that all appropriate disclosures have been made and included in the financial statements.
• C) An indication that the audit was conducted in accordance with standards established by the PCAOB.
• D) The auditors' opinion on the fairness of the financial statements.

---

Definitions:

Privileges And Immunities Clause

Clause in the U.S. Constitution requiring a state to grant citizens of other states the same legal benefits that it grants its own citizens.

Discriminate

To make a distinction in favor or against someone based on the group, class, or category rather than according to actual merit; often refers to unfair treatment based on personal characteristics.

Out-of-state Students

Students who attend a college or university in a different state from where they reside.

Tenth Amendment

An amendment to the U.S. Constitution that reserves powers not granted to the federal government nor prohibited from the states, to the states themselves, or to the people.