How do auditors make the following representations when issuing the standard auditors' report? $\begin{array}{ccc}
\text { Consistent Application of Accounting } & \text { Independence } \
\text { Principles } & \text { Requirement }
\end{array}$
A.$\begin{array}{lll} &&&&& \text { Implicitly } &&&&&&& \text { Explicitly } \\end{array}$
B.$\begin{array}{lll} &&&&& \text { Explicitly } &&&&&&& \text { Implicitly } \\end{array}$
C.$\begin{array}{lll} &&&&& \text { Implicitly } &&&&&&& \text { Explicitly } \\end{array}$
D.$\begin{array}{lll}&&&&&\text { Explicitly }&&&&&&& \text { Explicitly }
\end{array}$
A)Option A
B)Option B
C)Option C
D)Option D

Question

Quizplus · Accepted Answer

In the standard auditors' report, the consistent application of accounting principles is represented implicitly within the overall opinion on the financial statements, while the auditor's independence from the entity being audited is stated explicitly, usually in a separate section of the report.

How Do Auditors Make the Following Representations When Issuing the Standard