The Unmodified Standard Audit Report of a Nonpublic Company Does

Multiple Choice

The unmodified standard audit report of a nonpublic company does not explicitly state that:

A) The financial statements are the responsibility of the company's management.
B) The audit was conducted in accordance with accounting principles generally accepted in the United States of America.
C) The auditors believe that the audit provides a reasonable basis for their opinion.
D) An audit includes evaluating the appropriateness of accounting policies used.