To explain to the board the content of the auditor's report, the audit partner has asked you to provide details of why certain elements are included within an unmodified report.

Match the following elements of the unmodified audit report, to the correct explanation for its inclusion.

Element of audit report

Reason for inclusion

Date of report

Explains that the financial statements are presented fairly

Addressee

Demonstrates the point at which sufficient appropriate evidence has been obtained

Auditors responsibilities

Clarifies who may rely on the opinion included in the report

Opinion paragraph

Explains the role and remit of the audit

(Match them, these are 5 in total)