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13. The auditor's report on Other Financial Information (OFI) accompanying the audited
statements may take the form of: a. an opinion that the OFI is fairly stated, but only with respect
to the statements taken as a whole b. an opinion that the OFI is fairly stated at the OFI detail
level of analysis c. a disclaimer of opinion on the OFI d. either a or c. e. either b or c.
Solution
Management is responsible for the other information. The other information comprises the
information
included in the X report but does not include the financial statements and our auditor’s report
thereon.
Asnwer: D .either a or c.

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