The Standard Report Issued in the Audit of an Issuer

The standard report issued in the audit of an issuer includes a(n)

A) Responsibilities of Management for the Financial Statements Section providing a general description of an audit conducted in accordance with the applicable auditing standards.
B) Opinion on the Financial Statements section identifying the responsibility of management and auditors in the financial reporting process.
C) Critical Audit Matters section indicating that an audit was conducted in accordance with PCAOB standards.
D) Opinion on the Financial Statements section providing the auditors' conclusion as to the fair presentation of the financial statements.