Which of the Following Is an Element of the Introductory

question 29

Multiple Choice

Which of the following is an element of the introductory paragraph of an auditor's report?

• A) Identifies the type of opinion the auditor is giving
• B) Identifies the entity, financial statements being audited and time period
• C) Identifies audit testing and procedures used
• D) Identifies the generally accepted auditing standards followed in conducting the audit

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Definitions:

Autonomic Nervous System

The part of the peripheral nervous system that controls the glands and the muscles of the internal organs (such as the heart). Its sympathetic division arouses; its parasympathetic division calms.

Sympathetic Nervous System

The division of the autonomic nervous system that arouses the body, mobilizing its energy in stressful situations.

Parasympathetic Nervous System

The division of the autonomic nervous system that calms the body, conserving its energy.

Somatic Nervous System

The division of the peripheral nervous system that controls the body’s skeletal muscles. Also called the skeletal nervous system.