If a document containing the auditors report includes a statement by management taking responsibility for the financial

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If a document containing the auditor’s report includes a statement by management taking responsibility for the financial statements, the auditor's report

a. Should omit reference to management’s responsibility for the financial statements.

b. Should state that management is responsible for the financial statements.

c. Should refer to management’s statement of its responsibility for the financial statements.

d. Should state that management is responsible for the financial statements and refer to management’s statement.

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Auditing Integrated Concepts And Procedures

ISBN: 9781260299397

5th Edition

Authors: Donald H. Taylor, G. William Glezen

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