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The auditor's responsibilities section of the standard unmodified opinion audit report states that ...
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The auditor's responsibilities section of the standard unmodified opinion audit report states that ...
The auditor's responsibilities section of the standard unmodified opinion audit report states that the audit is designed to
▸ discover all errors and/or irregularities.
▸ discover material errors and/or irregularities.
▸ conform to generally accepted accounting principles.
▸ obtain reasonable assurance whether the statements are free of material misstatement.
Textbook
Auditing and Assurance Services
Edition:
17
th
Authors:
Arens, Elder, Beasley, Hogan
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obtain reasonable assurance whether the statements are free of material misstatement.
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