Read the preceding paragraphs to answer the Following . a . How does the information in the preceding paragraphs compare to the information in the paragraphs under the " Auditor's Responsibility " heading in the standard unmodified opinion t report example for a nonpublic company shown in Figure 3 - 1 ? They are both similar in that their responsibility is to express an opinion about the financial statements . That their responsibility is to conduct an audit to obtain reasonable assurance that the financial statement are free of material misstatement . 6 . How does the information in the preceding paragraphs compare to the information in the scope paragraph in the standard unmodified opinion audit report example for a public company shown in Figure 3 - 3 ? In preceding paragraph , the audit is conducted in accordance* with the International Standards on Auditing , and the example inn 3. 3 the audit was conducted in accordance with the Public Company Oversight Board . In the above example , the auditors opinion is based on reasonable assurance , but is not a guarantee that the statement is free from error . The example in 3. 3 is also based on reasonable assurance . C . Discuss whether you believe these paragraphs in the ISA audit report improve auditor communications to users of the financial statements . Yes I do believe that it does . It makes it very clear to the user that their opinion is based solely on the information received but that some* misstatements can go undetected and therefore the report is an opinion based on reasonable assurance but is not a guarantee that a material misstatement will be detected