The Auditor's Judgment Concerning the Overall Fairness of the Presentation

Multiple Choice

The auditor's judgment concerning the overall fairness of the presentation of financial position, results of operations and cash flows is applied within the framework of:

A) Australian auditing standards that include the concept of materiality.
B) quality control.
C) the agreed reporting framework.
D) the auditor's assessment of the audited entity's level of control risk.