Which of the following would not be communicated to users in the auditors' report on an entity's financial statements and related disclosures?
A)Whether the financial statements are presented in accordance with GAAP, or another applicable financial reporting framework.
B)Unusual aspects of the audit examination, such as the involvement of component auditors in the audit of group financial statements.
C)Specific details regarding the audit examination, such as the materiality threshold used to identify material misstatements.
D)Other matters affecting the client, such as substantial doubt about the entity's ability to continue as a going concern.

Question

Quizplus · Accepted Answer

Specific details regarding the audit examination, such as the materiality threshold used to identify material misstatements, would not typically be communicated to users in the auditors' report on an entity's financial statements and related disclosures. This information is typically included in the auditor's working papers but is not necessary to include in the report itself. The other options (A, B, and D) are all common elements that would be included in the auditors' report.

Which of the Following Would Not Be Communicated to Users