Which of the Following Is not included as a Part

Which of the following is not included as a part of the description of the auditor's responsibility in a nonpublic company unmodified report?

A) The audit was performed in accordance with generally accepted accounting principles.
B) An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
C) The procedures selected depend on the auditor's judgment.
D) An audit includes evaluating the appropriateness of accounting policies used.

Correct Answer:

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