Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 11

The existence of audit risk is recognized by the statement in the auditor's standard report that the a. Auditor is responsible for expressing an opinion on the financial statements, which are the responsibility of management.
B) Financial statements are presented fairly, in all material respects, in accordance with the financial reporting framework.
C) Audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.
D) Auditor obtains reasonable assurance about whether the financial statements are free of material misstatement.