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The introductory paragraph of the standard audit report for a non-public company performs which functions? I. It states the CPA has performed an audit. II.

The introductory paragraph of the standard audit report for a non-public company performs which functions?

I. It states the CPA has performed an audit.

II. It lists the financial statements being audited.

III. It states the financial statements are the responsibility of the auditor.

A) I and II

B) I and III

C) II and III

D) I, II and III

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