Which of the following information would not be included in the auditors' standard report?
A)The names of the financial statements audited.
B)A description of the nature of an audit.
C)An indication that all necessary disclosures have been presented.
D)An opinion on the entity's financial statements.

Question

Quizplus · Accepted Answer

An auditor's standard report typically includes the names of the financial statements audited (A), a description of the nature of an audit (B), and an opinion on the entity's financial statements (D). However, it does not specifically indicate that all necessary disclosures have been presented (C); instead, it provides an opinion on whether the financial statements are presented fairly, in all material respects, which implicitly covers disclosures.

Which of the Following Information Would Not Be Included in the Auditors