Which of the following is not included in the auditors' standard unmodified audit report?
A) The procedures selected by the auditor depend on the auditor's judgment.
B) An audit includes evaluating the appropriateness of accounting policies used.
C) An audit includes evaluating the overall presentation of the financial statements.
D) Accounting principles have been consistently applied.

Question

Quizplus · Accepted Answer

The auditors' standard unmodified audit report does not explicitly state that accounting principles have been consistently applied; this is typically implied if the report is unmodified. The other options describe elements of the audit process that are included in the report.

Which of the Following Is Not Included in the Auditors