Which of the Following Is Not Included in the Auditors

Multiple Choice

Which of the following is not included in the auditors' standard report representing an unmodified opinion?

A) A brief indication of the responsibility of auditors and management for the financial statements.
B) An indication that all appropriate disclosures have been made and included in the financial statements.
C) An indication that the audit was conducted in accordance with standards established by the PCAOB.
D) The auditors' opinion on the fairness of the financial statements.