auditor's responsibility section of the standard unmodified opinion audit report under US GAAS states:

A. That the audit is designed to obtain reasonable assurance as to whether the financial statements are free of material misstatement whether due to fraud or error

B. that the procedures performed were specified by generally accepted auditing standards

C. that the financial statement audit includes procedures sufficient to express an opinion on whether the companys internal control over financial reporting is effective

D. all of the above

2. In an audit of a US public company, the auditor is required to always include at least one Critical Audit Matter in the audit report

True or False

3. The standard unmodified opinion audit report under US GAAS must include the name of the audit partner responsible for issuing the audit report

True or False

4. The standard unmodified opinion audit report under GAAS may be issued when

all statements and required disclosures are included in the financial statements

sufficient appropriate evidence has been accumulated

financial statements are presented fairly in accordance with GAAP (or other appropriate financial reporting framework)

no circumstances requiring the addition of an emphasis-of-matter paragraph or modification of the wording or auditors opinion in the report

All of the above