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AICPA CPA Auditing and Attestation Exam
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Question #21
#21
Multiple Choice
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Which of the following statements is a basic element of the auditor's standard report?
A.
The disclosures provide reasonable assurance that the financial statements are free of material misstatement.
B.
The auditor evaluated the overall internal control.
C.
An audit includes assessing significant estimates made by management.
D.
The financial statements are consistent with those of the prior period.
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Exam AUD Topic 1 Question 21
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