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16. Which of the following is not true with respect to the auditors' report for a public entity?
A. The report title should contain the word "independent."
B. The report provides a detailed listing of major auditing procedures performed during the
examination.
C. The report specifically identifies the financial statements and years examined by the auditor.
D. The opinion assesses the financial statements against an applicable financial reporting
framework.
Solution
B. The report provides a detailed listing of major auditing procedures performed during the
examination.

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