Audit reports are designed to promote clear communication between the auditor and the financial statement user. Which of the following is not delineated in the audit report?
A)What was audited and the relative responsibilities of the client and the auditor.
B)The experience level of the audit team.
C)The nature of the audit opinion formulation process.
D)The auditor's opinion on the fairness of the financial statements.

Question

Quizplus · Accepted Answer

The experience level of the audit team is not usually included in the audit report as it is not relevant or necessary information for the financial statement user. The other options are all typically included in an audit report.

Audit Reports Are Designed to Promote Clear Communication Between the Auditor