Tag (SQ): Responsibilities Section

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AAA – L3 – SA – Q3.10 – Auditor’s Responsibilities Section

Non-allowable position for 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?

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

 Within the body of the auditor’s report

 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

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