The Auditor's Opinion Includes All Except Which of the Following

Multiple Choice

The auditor's opinion includes all except which of the following statements?

A) The financial statements are in conformity with generally accepted accounting principles.
B) The financial statements are the responsibility of the company's management.
C) The audit includes examining,on a test basis,evidence supporting the amounts and disclosures in the financial statements.
D) The auditor's responsibility is to express an opinion on the financial statements.
E) The financial statements are free of any and all misstatements.