What are the key elements included in this section?

Key elements included in this section are: (I) States that the audit was conducted in accordance with Standards on Auditing; (II) Refers to the section of the auditor's report that describes the auditor's responsibilities under the SAs; (III) Includes a statement that the auditor is independent of the entity in accordance with the relevant ethical requirements relating to the audit and has fulfilled the auditor's other ethical responsibilities in accordance with these requirements. (IV) States whether the auditor believes that the audit evidence the auditor has obtained is sufficient and appropriate to provide a basis for the auditor's opinion.