The Purpose of the Introductory Paragraph in the Standard Unmodified

Multiple Choice

The purpose of the introductory paragraph in the standard unmodified report is:

A) to identify the financial statements audited and the dates and time periods covered by the report.
B) to indicate the auditor followed applicable audit standards.
C) to identify that the type of opinion issued is unmodified.
D) to indicate all the financial statements are in accordance with IFRS or local accounting standards.