Tag (SQ): Responsibilities Section

Which of the following is NOT an allowable position for the Auditor’s Responsibilities for the Financial Statements section of the auditor’s report?

A   On a website of an appropriate authority and this website is referenced within the auditor’s report

B   Within the body of the auditor’s report

C   In an appendix to the auditor’s report that is referenced within the report itself

D   In an introductory paragraph at the start of the report