Which of the Following Is Not an Element of the Scope

Multiple Choice

Which of the following is not an element of the scope paragraph of the auditor's report?

A) States the auditor's responsibility to express an opinion on the financial statements.
B) States the audit provides reasonable assurance that the statements are free of material misstatement.
C) States audit provides reasonable basis for the opinion.
D) States the audit evaluates the overall financial statement presentation.