The Reporting Section of the "Principles Underlying an Audit" Is

The Reporting section of the "Principles Underlying an Audit" is concerned with:

A) proper planning and supervision, appropriate materiality levels, and sufficient appropriate audit evidence.
B) the auditor expressing an audit opinion in accordance with the auditor's findings, whether the financials are presented fairly, and whether the financial are in accordance with the applicable financial reporting framework.
C) whether the auditor has unrestricted access to those within the entity from whom the auditor needs to obtain audit evidence.
D) complying with ethical requirements, appropriate competence and maintaining professional skepticism.