Which of the following is required to be included in the auditor’s report for a non-issuer

Which of the following is required to be included in the auditor’s report for a non-issuer

Which of the following is required to be included in the auditor’s report for a non-issuer?

A. Key audit matters

B. Management’s responsibility paragraph

C. Audit firm’s internal control assessment

D. Forecast financial information

Answer: B

Explanation: Auditor’s report must contain paragraphs for management’s responsibilities and auditor’s responsibilities.