The Standard (Unmodified)report Issued in the Audit of a Nonpublic

The standard (unmodified) report issued in the audit of a nonpublic entity includes a(n)

A) management's responsibility section providing a general description of an audit conducted in accordance with the applicable auditing standards.
B) introductory paragraph identifying the responsibility of management and auditors in the financial reporting process.
C) internal control paragraph indicating the effectiveness of the entity's internal control over financial reporting.
D) opinion paragraph providing the auditors' conclusion as to the fair presentation of the financial statements.