To attest, the auditor is
A)Testifying in court
B)Expressing an opinion
C)Testing financial reporting controls
D)Testing the fairness of the description of controls

Question

Quizplus · Accepted Answer

Attesting means expressing an opinion or providing assurance on information, such as financial statements or internal controls. The auditor attests to the fairness and accuracy of the information presented, and expresses an opinion as to whether it is presented in accordance with generally accepted accounting principles (GAAP) or other relevant criteria. Therefore, choice B is the best option as it accurately defines the role of the auditor during the attestation engagement.

To Attest, the Auditor Is