Audit of historical financial statements Is a form of attestation service in which the auditor issues a written report expressing an opinion about whether the financial statements are in material conformity with generally accepted accounting principles Arens, Loebbecke; Auditing, 8/ o2000 br Prentice Hall. IncArens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. Audit of Historical Financial Statements Is a form of attestation service in which the auditor issues a written report expressing an opinion about whether the financialstatements are in material conformity with generally accepted accounting principles