Which of the following statements is TRUE regarding the independent auditor's responsibilities toward RSI?

The statement that the absence of RSI (Required Supplementary Information) would not affect the independent auditor's opinion on the fair presentation of the basic financial statements is accurate. Required Supplementary Information is additional information that accompanies the basic financial statements and provides context or details, but it is not part of the financial statements themselves.

If RSI is missing or not presented fairly, it doesn't alter the auditor's assessment concerning the overall fairness of the financial statements in accordance with the applicable financial reporting framework. Thus, the absence of RSI does not influence the auditor's opinion regarding the basic financial statements. The auditor's responsibility primarily focuses on the fair presentation of the financial statements, ensuring they are free from material misstatement, regardless of whether the RSI is included or omitted.

In comparing to the other choices, the first option implies a mandatory requirement for RSI to be included in every report, which is not the case. The second option suggests RSI will never be addressed, which contradicts the fact that it can be mentioned in certain contexts. The final option speaks to the necessity for the auditor to render an “in-relation-to” opinion on RSI, which is often required, but only when such information is present. Thus, only the statement about the absence of RSI