24) When the auditor is unable to determine the amounts associated with noncompliance with a law by client personnel due to a scope limitation, the auditor should issue aan): A) Standard unmodified opinion. B) Disclaimer of opinion. C) Adverse opinion. D) Unmodified opinion with a separate emphasis-of-matter paragraph. 25) An auditor's report on comparative financial statements should be dated as of the date of the: A) Issuance of the report. B) Accumulation of sufficient appropriate audit evidence. C) Latest financial statements being reported on. D) Last related-party transaction disclosed in the statements, 26) The first section of a public company audit report is the: A) Basis for opinion section. B) Critical audit matters section. C) Opinion section. D) Introductory paragraph