Which of the following is not a concept that is included in the scope paragraph of the auditor's report?
A)The conformance of the financial statements with generally accepted accounting principles.
B)The audit was conducted in accordance with applicable auditing standards.
C)The audit was planned and performed to obtain reasonable, rather than absolute, assurance.
D)An audit involves examining items on a test (i.e., sampling)basis.

Question

Quizplus · Accepted Answer

The conformance of the financial statements with generally accepted accounting principles is typically included in the opinion paragraph of the auditor's report, rather than the scope paragraph. The scope paragraph usually focuses on the nature and extent of the audit procedures that were performed. Choices B, C, and D are concepts that are typically included in the scope paragraph.

Which of the Following Is Not a Concept That Is