Principles of Auditing Test 1

Last update by nikki.klover on 09/16/2012
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Which of the following is not a difference noted when comparing the AICPA audit report to the international audit report?

1. the international audit report may use the phrase "true and fair view."
2. the international audit report may be signed using the personal name of the audit partner, the audit firm, or both
3. the international audit report requires inclusion of the city of the CPA firm office that performed the audit
4. the international audit report includes an opinion on internal control

Answer:
the international audit report includes an opinion on internal control

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