Which of the Following Is Not Explicitly Included in an Audit

question 21

Multiple Choice

Which of the following is not explicitly included in an audit report for a nonpublic company?

• A)A statement that he auditor believes that his or her audit provides a reasonable basis for expressing negative assurance.
• B)A statement that the auditor's responsibility is to express an opinion on the financial statements.
• C)A statement that the financial statements are the responsibility of management.
• D)A title with the word "independent."

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Definitions:

Summer Weather

The condition of the atmosphere during summer, characterized by warmer temperatures, increased daylight hours, and, in many areas, more frequent precipitation and storms.

Insulation

Materials or systems used to prevent the transfer of heat, electricity, or sound from one area to another.

Upwelling

The oceanographic phenomenon that occurs when deep, cold, nutrient-rich water rises towards the surface, promoting the growth of plankton and supporting marine ecosystems.

Phytoplankton

Microscopic plant-like organisms that float in water bodies; they are the primary producers in aquatic ecosystems.