36) The existence of audit risk is recognized by the statement in the auditor's standard report that the auditor A) Obtains reasonable assurance about whether the nancial statements are free of material misstatement. B) Assesses the accounting principles used and also evaluates the overall nancial statement presentation. C) Realizes some matters, either individually or in the aggregate, are important while other matters are not important. D) Is responsible for expressing an opinion on the nancial statements, which are the responsibility of management