2. Which of the following is not true about an audit report? a. An explanatory paragraph may be included to draw the reader's attention to some aspect of the financial statements. b. If a material misstatement exists in the financial statements, the auditor should not issue an unqualified opinion. c. The report is addressed to the company's board of directors and shareholders. d. If anything other than unqualified opinion is issued, the financial statements must contain a materia misstatement