The auditor's opinion is to be written so that which party can understand its language and terminology?
A) the reader
B) investors
C) management
D) a prudent user

Question

Quizplus · Accepted Answer

A prudent user is considered to be the target audience for an auditor's opinion, as it is assumed that such a user has a reasonable understanding of business and financial accounting matters. The language and terminology are thus tailored to be accessible to individuals with this level of knowledge, rather than to any specific group like investors or management, or to any reader regardless of their background.

The Auditor's Opinion Is to Be Written So That Which