How does an auditor make the following representations when issuing the standard auditor's report on comparative financial statements?

Question

Quizplus · Accepted Answer

Choice "D" is correct. Explicitly - Implicitly. The auditor explicitly states in the scope paragraph of his opinion: "an audit includes examining, on a test basis, evidence supporting..." Consistency is implied in the auditor's standard report. Choices "A", "B", and "C" are incorrect, as per above Explanation.

How Does an Auditor Make the Following Representations When Issuing