Which of the Following Is Not Included in the Scope

Which of the following is not included in the scope paragraph of the standard report on the entity's financial statements?

A) A conclusion that the financial statements are in conformity with U.S. GAAP.
B) A statement that the audit was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) .
C) The fact that an audit includes assessing the accounting principles used by the entity.
D) The fact that the auditors planned and performed the audit to obtain reasonable assurance that the financial statements are free of material misstatement.