The introductory paragraph in the standard audit report identifies all of the following except:
A) the existence of the management responsibility letter.
B) the entity audited.
C) the dates of the statements.
D) the auditor's responsibility for the opinion.
E) management's responsibility for the statements.

Question

Quizplus · Accepted Answer

The introductory paragraph in the standard audit report typically identifies the entity audited, the dates of the statements, the auditor's responsibility for the opinion, and management's responsibility for the statements. It does not mention the existence of the management responsibility letter.

The Introductory Paragraph in the Standard Audit Report Identifies All