ASA 700 Forming an Opinion and Reporting on a Financial

ASA 700 Forming an Opinion and Reporting on a Financial Report does not outline the auditor's responsibilities of:

A) The auditor's report should state that the audit was conducted in accordance with international accounting standards.
B) The audit should be described including procedures on how evidence was obtained.
C) The auditor's report should state that the audit was conducted in accordance with Australian accounting standards.
D) The auditor's report states that the auditor believes that sufficient and appropriate audit evidence was obtained to form an opinion.