Question: How does an auditor make the following representations when issuing the standard auditors report on comparative financial statements? Examination of Consistent evidence on a test

How does an auditor make the following representations when issuing the standard auditor’s report on comparative financial statements?

Examination of Consistent evidence on a test basis application of accounting principles

a. Explicitly Explicitly

b. Implicitly Implicitly

c. Implicitly Explicitly

d. Explicitly Implicitly

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