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 corporation.
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." This is to indicate that the auditors who conducted the audit are independent from the entity being audited, as independence is a fundamental aspect of auditing. The other choices are not required to be included in the title of the audit report.

Auditing Standards Require That the Audit Report Must Be Titled