The correct answers are: A statement of managements' and auditors' responsibilities; A statement of the auditors' opinion as to the truth and fairness of the financial statements; A statement that the audit was conducted in accordance with IFRSs; A statement that the audit includes evaluating the appropriateness of the accounting policies used.

An audit report includes a statement of directors' and auditors' responsibilities, a statement of the auditors' opinion as to the truth and fairness of the financial statements, a statement that the audit was conducted in accordance with IFRSs and a statement that the audit includes evaluating the appropriateness of the accounting policies used.

It does not deal with the going concern status of the company.

Please note: The phrase 'truth and fairness' is used in this question to describe an opinion that states 'the financial statements give a true and fair view of….'. However ISA 700 allows a choice between this phrase and an equivalent phrase - 'the financial statements present fairly, in all material respects …'.