Which of the Following Is Not Included in the Auditors

question 4

Multiple Choice

Which of the following is not included in the auditors' standard unmodified audit report?

• A) The procedures selected by the auditor depend on the auditor's judgment.
• B) An audit includes evaluating the appropriateness of accounting policies used.
• C) An audit includes evaluating the overall presentation of the financial statements.
• D) Accounting principles have been consistently applied.

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Definitions:

Depositary Institutions

Financial institutions that accept deposits from customers and provide banking services like loans and payment transactions.

Stop-payment Order

An order given to a bank by an account holder not to honor a specific check or payment, often used in cases of lost checks or disputes over payment.

Six Months

A time frame consisting of approximately 180 days or half a year.

Drawer

The person or entity that writes or issues a check, making an order to a bank to pay a specified amount of money to the party named or to the bearer.