Which of the following procedures do third-party users of the audit report not expect the auditor to perform?
A) Evaluate measurements and disclosures made by management.
B) Provide a biased evaluation of the financial statements.
C) Determine whether financial statements are presented in accordance with GAAP.
D) Gather sufficient appropriate evidence to support their opinion.

Question

Quizplus · Accepted Answer

Third-party users of the audit report do not expect the auditor to provide a biased evaluation of the financial statements. The auditor is expected to provide an objective and independent opinion on the financial statements. The other options listed (A, C, and D) are all expected procedures that the auditor should perform.

Which of the Following Procedures Do Third-Party Users of the Audit