Auditing standards require that the audit report must be titled and that the title must:
A) include the word "independent."
B) indicate if the auditor is a CPA.
C) indicate if the auditor is a proprietorship, partnership, or incorporated.
D) indicate the type of audit opinion issued.

Question

Quizplus · Accepted Answer

Auditing standards require that the audit report must be titled and that the title must include the word "independent." Other options such as indicating if the auditor is a CPA or the type of entity the auditor belongs to are not mandatory requirements for the title of an audit report. However, the type of audit opinion issued should be clearly stated in the report.

Auditing Standards Require That the Audit Report Must Be Titled