B选项The auditor provides absolute assurance the financial stateme

问题如下：

Which of the following is not a standard opinion of auditor?

选项：

A.

The auditor has performed an independent review of financial statements prepared by management.

B.

The auditor provides absolute assurance the financial statements contain no material errors.

C.

The accounting principles chosen and estimates made are reasonable.

解释：

B is correct. The reasonable assurance, not absolute, are provided by auditor that financial statements contain no material errors.