Which combination of the following three possibilities for improving the communication effectiveness has been adopted in the recently enhanced standard form auditor's report? I: Giving the auditor's opinion on the financial report greater emphasis by placing it at the beginning of the auditor's report.
II: Allowing for changing the presentation and positioning of generically-worded paragraphs explaining the respective responsibilities of management (or those charged with governance) and of the auditor to make them more useful.
III: The auditor providing additional information about key audit matters.
A)I and II only.
B)I and III only.
C)II and III only.
D)All of I, II and III.

Question

Quizplus · Accepted Answer

The recently enhanced standard form auditor's report includes all three improvements: placing the auditor's opinion at the beginning for greater emphasis, allowing changes in the presentation and positioning of paragraphs explaining responsibilities, and providing additional information about key audit matters.

Which Combination of the Following Three Possibilities for Improving the Communication