The Auditors' Determination of Whether the Financial Statements "Present Fairly

Multiple Choice

The auditors' determination of whether the financial statements "present fairly" is based on:

A) Whether the users are able to assess the reliability of the financial statements
B) Whether the statements have been prepared in accordance with the same GAAP used from one year to another
C) Whether the auditor has been able to gather sufficient evidence to warrant the statement that the financial statements present fairly
D) Whether the accounting principles used are appropriate in the circumstances