Which of the Following Would Not Be Found in the Introductory

Multiple Choice

Which of the following would not be found in the introductory paragraph of the standard audit report?

A) a reference to generally accepted auditing standards.
B) a list of specific financial statements audited.
C) a statement that the financial statements are the responsibility of management.
D) a statement that the auditor's responsibility is to express an opinion, based on the audit.
E) a reference to the entity audited.