单选题 The auditor's report is required to: A. provide an "unqualified" opinion if material uncertainties exist. B. provide reasonable assurance that the financial statements contain no material misstatements. C. mention any significant deficiencies in the internal control structure.

【正确答案】 B

【答案解析】The standard auditor' s report contains three parts: (1) the financial statements are prepared by management and are their responsibility and the auditor has performed an independent review (2) the audit was conducted using GAAP, which provides reasonable assurance that there are no material errors in the financial statements, and (3) the auditor is satisfied the statements were prepared in accordance with GAAP and the principles chosen and estimates are reasonable.