Accounting · Auditor's Report

Match the following elements of an unmodified auditor's report with the correct reason for their inclusion: 1. Date of report 2. Addressee 3. Auditor's responsibilities 4. Opinion paragraph Reason for inclusion: i. Explains that the financial statements are presented fairly ii. Demonstrates the point at which sufficient appropriate evidence has been obtained iii. Clarifies who may rely on the opinion included in the report iv. Explains the role and remit of the audit