Question：Which of the following should be included in an auditor's report conducted in accordance with International Standards on Auditing?
A. Date of the auditor's report.
B. Directors' signatures.
C. Auditor's responsibility.
D. Management's responsibility for the financial statements.
E. Auditor's address.
The correct answers are:Management's responsibility for the financial statements; Auditor's responsibility; Date of the auditor's report; Auditor's address.
The auditor's signature would also be included in the auditor's report, not those of the directors. ISA 700 Forming an opinion and reporting on financial statements sets out what needs to be included in an auditor's report.
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