30. Which of the following is not true with respect to the auditors report on internal control over financial reporting? a. This report is required in the audit of issuers, but not non-issuers. b. This report may be presented as a combined report with the report on the audit of the financial statements or as a separate report. c. This report should be dated as of the date of the financial statements. d. This report expresses an opinion on the design and operating effectiveness