Which of the following is not included in the Auditors Responsibility section of the standard (unmodified) report on the entitys financial statements?

Multiple Choice

a. The fact that the auditors performed the audit to obtain audit evidence about the amounts and disclosures in the financial statements.

b. The fact that an audit includes assessing the accounting policies used by the entity.

c. A conclusion that the financial statements are in accordance with GAAP.

d. A statement that the audit was conducted in accordance with generally accepted auditing standards.