How does an auditor make the following representations when issuing the standard auditor’s report on comparative financial statements?
|
Examination of evidence on a test basis |
Consistent application of accounting principles |
|
|
a. |
Explicitly |
Explicitly |
|
b. |
Implicitly |
Implicitly |
|
c. |
Implicitly |
Explicitly |
|
d. |
Explicitly |
Implicitly |