The heading or title on the income statement identifies all of the following except the time period covered by the statement. all of these appear in the heading or title. the name of the company the type of financial statement. the independent auditor who reviewed the statement.

the independent auditor who reviewed the statement.

Explanation:

The headings of any financial statements includes

Else, nothing else forms part of heading, the director in charge, the manager, the auditor reviewing the statements, all are disclosed at the end of financial statements.

Therefore, only auditor reviewing in the provided options is incorrect.