The auditor's standard report contains standardized wording. Listed below are a number of incorrect sentences, clauses, and phrases pertaining to the standard report. Assume that the report pertains to the balance sheet at December \(31,19 \times 1\) and 19X0, and the income and retained earnings statements, and the statements of changes in the financial position of the \(X\) Company for the years ending December \(31,19 X 1\) and \(19 \times 0\).

1. In our opinion, the aforementioned statements present accurately.

2. Our examinations were made in accordance with auditing standards promulgated by the AICPA.

3. We have examined the balance sheet at December \(31,19 X 1\) and \(19 X 0\) and the accompanying statements for the years then ended.

4. Our examinations . . . accordingly included tests of the financial statements 5. . . . on a basis consistent.

6. . . . in conformity with promulgated accounting principles.

7. ... present fairly the balance sheet of \(X\) Company at December 31, 19X1 and \(19 \times 0\)

8. Our examinations . . . and such other auditing principles as we considered necessary.

9. ... present fairly the financial position and results of its operations for the years then ended.

10. We have reviewed . . . and the related statements of income, retained earnings, and changes in working capital for the years then ended.

Required:

a. Rewrite the portions of the above items that are incorrect using standard report language. You may assume that the portions of sentences identified as . . are correct.

b. Following each revision, indicate whether the item will appear in (1) the scope paragraph or (2) the opinion paragraph of the auditor's standard report.