33. The scope paragraph of an independent auditors report on a financial audit of a local government: A) Identifies the financial statements on which the auditor is expressing an opinion. B) States that generally accepted auditing standards require that the auditor plan and perform the audit to obtain reasonable assurance as to whether the financial are free of material misstatement. C) States whether, in the auditors opinion, the financial statements present fairly in conformity with generally accepted accounting principles the financial position of the reporting entity. D) All of the above