How is the auditors responsibility for expressing the opinion on financial statements disclosed in the standard (unmodified)

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How is the auditors’ responsibility for expressing the opinion on financial statements disclosed in the standard (unmodified) report?
a. Stated explicitly in the Auditor’s Responsibility section.
b. Unstated but understood in the Auditor’s Responsibility section.
c. Stated explicitly in the opinion paragraph.
d. Stated explicitly in the introductory paragraph.

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...
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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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