Câu 104: AUD: CPA Auditing and Attestation Exam

Which of the following best describes the auditor's reporting responsibility concerning information accompanying the basic financial statements in an auditor- submitted document?

1. A. The auditor has no reporting responsibility concerning information accompanying the basic financial statements.
2. B. The auditor should report on the information accompanying the basic financial statements only if the auditor participated in its preparation.
3. C. The auditor should report on the information accompanying the basic financial statements only if the auditor did not participate in its preparation.
4. D. The auditor should report on all the information included in the document. — đáp án hiện tại