For questions 21-25, state whether you agree or disagree with each of the following statements concerning the auditors' standard report of a non-public company. Write "Agree" or "Disagree" 21. 22. 23. The report should begin with "CPA's Report" at the top. The report is ordinarily addressed to whom it may concern". The report indicates that management is responsible for the preparation of the financial statements. The report indicates that the auditors' responsibility is to obtain absolute assurance about whether the financial statements are free of material misstatements. The report ordinarily concludes on whether the financial statements are in conformity with generally accepted accounting principles. 24. 25