Which of the following is NOT an element of the auditor's responsibility of the AICPA's auditor's report for nonpublic companies?
A) States the auditor's responsibility to express an opinion on the financial statements
B) States the audit provides reasonable assurance that the statements are free of material misstatement
C) States audit provides reasonable basis for the opinion
D) States the audit evaluates the overall financial statement presentation

Question

Quizplus · Accepted Answer

The statement "States the audit evaluates the overall financial statement presentation" is not an element of the auditor's responsibility in the AICPA's auditor's report for nonpublic companies. The other choices, A, B, and C, are all elements of the auditor's responsibility in the report.

Which of the Following Is NOT an Element of the Auditor's