How do auditors make the following representations when issuing the standard (unmodified)auditors' report?
A) Option A
B) Option B
C) Option C
D) Option D

Question

How do auditors make the following representations when issuing the standard (unmodified)auditors' report? 
A) Option A 
B) Option B 
C) Option C 
D) Option D

Quizplus · Accepted Answer

Auditors make the following representations when issuing the standard (unmodified) auditors' report:
Option A: They have conducted the audit in accordance with auditing standards generally accepted in the United States of America.
Option B: They have designed the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
Option C: They have evaluated the overall financial statement presentation.
Option D: They have obtained sufficient appropriate audit evidence to support their opinion.

Option A is the best choice as it correctly reflects one of the key representations that auditors make when issuing a standard (unmodified) auditors' report.

How Do Auditors Make the Following Representations When Issuing the Standard