Which of the Following Statements Are True for the Standard

Which of the following statements are True for the standard unmodified opinion audit report of a nonpublic entity?
I. The introductory paragraph states that management is responsible for the preparation and content of the financial statements.
II. The scope paragraph states that the auditor evaluates the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management.

A) I only
B) II only
C) I and II
D) Neither I nor II