Which of the Following Is an Element of the Introductory

Multiple Choice

Which of the following is an element of the introductory paragraph of an auditor's report under AICPA standards?

A) Identifies the type of opinion the auditor is giving
B) Identifies the entity, financial statements being audited and time period
C) Identifies audit testing and procedures used
D) Identifies the generally accepted auditing standards followed in conducting the audit