Audit Reports Are Designed to Promote Clear Communication Between the Auditor

Multiple Choice

Audit reports are designed to promote clear communication between the auditor and the financial statement user. Which of the following is not delineated in the audit report?

A) What was audited and the relative responsibilities of the client and the auditor.
B) The experience level of the audit team.
C) The nature of the audit opinion formulation process.
D) The auditor's opinion on the fairness of the financial statements.