The Basic Elements of the Auditor's Standard Report for a Corporations

Multiple Choice

The basic elements of the auditor's standard report for a Corporations Act 2001 audit include all of the following except:

A) a title that includes the word 'independent'.
B) a statement that the financial report is the responsibility of the company's directors.
C) a statement that accounting estimates are reasonable, but that there will normally be differences between estimated and actual results.
D) a statement that an audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial report.