In the Audit of Consolidated Financial Statements Under U

In the audit of consolidated financial statements under U.S. auditing standards when more than one CPA firm is involved and the principal audit firm chooses to mention the other firm(s) , the wording of which paragraph(s) is modified?

A) Introductory Paragraph: No; Scope Paragraph: No; Opinion Paragraph: Yes.
B) Introductory Paragraph: No; Scope Paragraph: Yes; Opinion Paragraph: Yes.
C) Introductory Paragraph: Yes; Scope Paragraph: Yes; Opinion Paragraph: Yes.
D) Introductory Paragraph: Yes; Scope Paragraph: Yes; Opinion Paragraph: No.