An auditor's responsibility to express an opinion on the financial statements is:

Question

Quizplus · Accepted Answer

Choice "B" is correct. The auditor's responsibility to express an opinion on the FS is explicitly represented in the last sentence of the opening paragraph: "Our responsibility is to express an opinion on these financial statements based on our audit." Choice "A" is incorrect. The responsibility to express an opinion is explicitly represented (i.e., clearly stated), not implicitly represented (i.e., assumed). Choice "C" is incorrect. There are no words in the scope paragraph that represent an auditor's responsibility to express an opinion. Choice "D" is incorrect. The opinion paragraph includes the auditor's opinion, but does not specifically mention the auditor's responsibility to express an opinion.

An Auditor's Responsibility to Express an Opinion on the Financial