The Auditors' Responsibility to Express an Opinion on the Financial

The auditors' responsibility to express an opinion on the financial statements is

A) Implicitly represented in the auditors' standard report.
B) Explicitly represented in the introductory paragraph of the auditors' standard report.
C) Explicitly represented in the scope paragraph of the auditors' standard report.
D) Explicitly represented in the opinion paragraph of the auditors' standard report.