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
Auditor’s responsibilities
Clarifies who may rely on the opinion included in the report
Opinion paragraph
Explains the role and remit of the audit