An Auditor Issues an Audit Report That Expresses Three Opinions

Multiple Choice

An auditor issues an audit report that expresses three opinions.Which of the following is not one of those opinions?

A) whether management's assessment of the company's internal control over its financial reporting is appropriate
B) whether management's assessment that the financial statements are based upon the proper use of GAAP
C) whether the company maintained effective internal control over its financial reporting
D) whether the company's financial statements present fairly the results of operations and cash flows in conformity with GAAP