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The Introductory Section Contains Information That Is Not Necessarily Related

Question 247

Multiple Choice

The introductory section contains information that is not necessarily related to the financial statement. The introductory section is outside of the audit scope; however, it must be reviewed by the independent auditors to ensure that it does not contain misleading information or contradict the financial information. Components of the introductory section include all of the following EXCEPT:


A) Report cover
B) Title page
C) Certificate of achievement
D) Offer letter

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