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The first paragraph of the standard unmodified opinion audit report for a nonpublic company ...

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The first paragraph of the standard unmodified opinion audit report for a nonpublic company ...

The first paragraph of the standard unmodified opinion audit report for a nonpublic company effective for audits of financial statements for fiscal years ending on or after June 15, 2019 performs which of the following functions?
I. Presents the auditors' opinion, first.
II. Provides additional information related to the responsibilities of management for preparing the financial statements.
III. Provides additional information regarding the responsibilities of the auditor in conducting the audit.

▸ I only

▸ I and II

▸ II and III

▸ I and III

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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