Which of the following is not included in the auditors' standard report representing an unmodified 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.

Question

Quizplus · Accepted Answer

Option B is incorrect because the auditors' standard report typically does not explicitly state that all appropriate disclosures have been made and included in the financial statements. Instead, it focuses on whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.

Which of the Following Is Not Included in the Auditors