Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 13

The existence of audit risk is recognized by the statement in the auditor's standard report that the auditor
A) Obtains reasonable assurance about whether the financial statements are free of material misstatement.
B) Assesses the accounting principles used and evaluates the overall financial statement presentation.
C) Realizes that some matters, either individually or in the aggregate, are important, while other matters are not important.
D) Is responsible for expressing an opinion on the financial statements, which are the responsibility of management.