E. Opinion Paragraph
1. A Statement referring to the financial statements specifically identified in the introductory paragraph
2. Opinion as to the facir presentation of the f/s (ACDO) ; and
3. Stmt Regarding conformitiy with US GAAS (ACDO)
F. Firm Name - printed or singed
G. Report Date- on or after the date on which appropriated audit evidence sufficient to support the opinion has been obtained.
Shows the final date of the auditor's responsiblity
Heading - Independent
Intro - RR
Scope - AA, PP, MM, EE, AA, MM
Opinion - (ACDO) Explicit