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

Question

Quizplus · Accepted Answer

The auditor's responsibility for designing, implementing and maintaining relevant internal controls is not included in the auditor's responsibility section of the standard unmodified report. Instead, this is typically included in the management's responsibility section of the report.

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