After the Auditor Has Completed All the Procedures, It Is

Multiple Choice

After the auditor has completed all the procedures, it is necessary to combine the information obtained to reach an overall conclusion as to whether the financial statements are fairly presented. This is a highly subjective process that relies heavily on:

A) the Code of Professional Conduct.
B) generally accepted auditing standards.
C) generally accepted accounting principles.
D) the auditor's professional judgement.