Which of the Following Statements Pertaining to the Audit Function

question 62

Multiple Choice

Which of the following statements pertaining to the audit function is incorrect?

• A)The primary responsibility for the information in the financial statements lies with the auditors.
• B)The audit report describes the auditor's opinion of the fairness of the financial statements.
• C)An audit ensures that the financial statements conform to generally accepted accounting principles.
• D)The auditor is a person who is independent of the reporting company.