n 12 Errors in financial reporting is most likely to be committed by whom? ed Select one: out of a. company management ag question o b. employees of the company c. the company's auditors d. outside members of the company's board of directors 13 which of the following in not related to standards of reporting out of question Select one: a. The report shall contain either an expression of opinion regarding the financial statements, taken as a whole, or an assertion to the effect that an opinion cannot be expressed b. All of the above are standards of reporting C. A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed. d. The report shall identify those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period e. The report shall state whether the financial statements are presented in accordance with generally accepted accounting principles