Which of the Following Is a Correct Statement Regarding the Standard

Which of the following is a correct statement regarding the standard unmodified opinion audit report?

A) The format of the audit report for public and nonpublic entities are identical.
B) The auditor's responsibility paragraph includes a statement that the auditors are responsible for selecting the appropriate accounting principles.
C) The audit report includes the name of the lead partner on the audit.
D) The auditor's responsibilities paragraph includes a statement that the auditor considers internal controls when designing the audit procedures performed.