Question

Which of the following best describes the general contents of the introductory paragraph of the auditors’ report?
a. A description of an audit examination, including the fact that the audit was conducted under standards established by the PCAOB.
b. The auditors’ conclusion with respect to the fairness of the entity’s financial statements.
c. Statements identifying the responsibility of auditors and management in the financial reporting process.
d. The auditors’ conclusion with respect to the effectiveness of the entity’s internal control over financial reporting.



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  • CreatedOctober 27, 2014
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