The auditor's responsibility section of the standard unmodified report does NOT include:
A) the auditor's responsibility for designing, implementing, and maintaining relevant internal controls.
B) that the audit was conducted in accordance with Australian auditing standards.
C) a discussion of the audit evidence accumulated and the factors considered in forming the audit opinion.
D) the auditor's responsibility for expressing an opinion on the financial report based on an audit.

Question

Quizplus · Accepted Answer

The auditor's responsibility for designing, implementing, and maintaining relevant internal controls is the responsibility of management, not the auditor.

The Auditor's Responsibility Section of the Standard Unmodified Report Does