Which of the following does NOT belong in the auditors’ report?
AIntroductory paragraph specifying the pages to which the report relates and the accounting convention adopted
BInvolvement of any specialist
CStatement of responsibilities of directors and auditors
DBasis of the opinion
Correct answer
B. Involvement of any specialist
Explanation
Involvement of any specialist is the correct answer. Review the question and compare it with the other choices to remember this fact for future exams.