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The Introductory Paragraph of the Standard Unmodified Opinion Audit Report

Question 65

Multiple Choice

The introductory paragraph of the standard unmodified opinion audit report for a nonpublic company performs which functions?
I. It states the CPA has performed an audit.
II. It lists the financial statements being audited.
III. It states the financial statements are the responsibility of the auditor.


A) I and II
B) I and III
C) II and III
D) I,II and III

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