An auditor was engaged to conduct a performance audit of a governmental entity in accordance with Government Auditing Standards. These standards do not require, as part of this auditor's report:

Question

Quizplus · Accepted Answer

Choice "D" is correct. A concurrent opinion on the financial statements taken as a whole is not a required part of the auditor's report. Choice "A" is incorrect. A statement of the audit objectives and a description of the audit scope are required parts of the auditor's report. Choice "B" is incorrect. The auditor would provide indications of illegal acts discovered during the audit. Choice "C" is incorrect. The pertinent views of the entity's responsible officials concerning the auditor's findings are generally part of the auditor's report.

An Auditor Was Engaged to Conduct a Performance Audit of a Governmental