Which of the Following Statements Is a Basic Element of the Auditor's

Which of the following statements is a basic element of the auditor's standard report?

A) The disclosures provide reasonable assurance that the financial statements are free of material misstatement.
B) The auditor evaluated the overall internal control.
C) An audit includes assessing significant estimates made by management.
D) The financial statements are consistent with those of the prior period.

Correct Answer:

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