What is an auditor required to state on completion of the audit?

(a) A statement of fact in relation to whether the financial statements represent a ‘true and fair’ view.

(b) A detailed analysis of items the auditor has become aware of that have aroused his or her interest.

(c) A statement of opinion about the firm’s compliance with all statutory requirements.

(d) A statement of opinion about the truth and fairness of the financial statements.

Choose the best answer.