Sagar you are correct, there is something not appropriate. Question should have been “formal statement including positive opinion” , this including opinion is missing from print. I personally reviewed each and every MCQ, in this MCQ i instructed to do the change but team missed it. So your observation is absolutely correct, please bring any more such observation. 
 
Further In ICAI material there is discussion on certificate v/s report as given below. Here they use word confirmation for certificate and formal statement for report. So this was the source and purpose of the MCQ. Sentence wise it is appropriate from ICAI material but standalone MCQ needs more description. 
Audit Certificates And Audit Report
i) A ‘certificate’ is a written confirmation of the accuracy of the facts stated therein and does not involve any estimate or opinion.
ii) The auditor may be called upon to certify the consumption of raw materials or the export of goods manufactured by the entity.
iii) The auditor’s certificate represents that he has verified certain figures and is satisfied about their accuracy.
iv) A ‘report’ is a formal statement made after an enquiry or examination of the specified matters under the report and the auditor’s opinion thereon.
v) The reporting auditor should exercise due care and skill while examining the facts and
form his opinion based upon them.
vi) The opinion may differ from one auditor to another as it involves personal judgment.

Thank You Sir