Assume that you are preparing audit report with an unqualified opinion and no report modifications for a nonpublic U.S. company and are not sure how to describe the audit that was performed. Which standard would provide details on what should be included in the auditor’s report related to the description of the audit? Refer to the Auditing Standards Exhibit inside the front cover of this textbook. Obtain the standard, and identify the relevant paragraph(s) in that standard.