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Chapter 02 - Professional Standards106. Using I (introductory), S (scope), O (opinion), A (additional), or N (none), indicate the paragraph in which the following statements or topics would be included in the auditors' report. The titles of the financial statements examined by the auditors. 1. none 32. none A description of any scope limitation(s) encountered during the audit. 43. introductory A statement that auditors were independent with respect to the entity. 14. additional The auditors' conclusion with respect to the fairness of the entity's financial statements. 55. opinion A statement that an audit was conducted in accordance with generally accepted auditing standards. 86. opinion A statement that the entity's management is responsible for the fairness of the financial statements. 37. introductory A description of an audit, which includes examining evidence in support of the financial statements. 88. scope Reference to generally accepted accounting principles. 59. scope A description of any specific departures from GAAP noted during the audit that were material. 410. additional A statement that the financial statements were consistently prepared compared to those of prior period(s). 12-17