Which of the Following Is Not a Concept That Is

Multiple Choice

Which of the following is not a concept that is included in the scope paragraph of the auditor's report?

A) The conformance of the financial statements with generally accepted accounting principles.
B) The audit was conducted in accordance with applicable auditing standards.
C) The audit was planned and performed to obtain reasonable, rather than absolute, assurance.
D) An audit involves examining items on a test (i.e., sampling) basis.