Which of the Following Statements Concerning the Auditor's Responsibility Paragraph

Which of the following statements concerning the auditor's responsibility paragraph of the audit report is false?

A) An explanation is made of the scope of the auditor's work.
B) It is presented after the "responsibilities of management and those charged with governance" paragraph.
C) Reference can be made to an appendix or website where additional descriptions of auditor responsibilities are described.
D) It is presented before the opinion paragraph.