A public company audit report is presently formatted how (excluding CAMs)

a. Title with the word "Independent" & addressee, Managements Responsibility for the Financial Statements, Basis for Opinion, Opinion on the Financial Statements, Signature, Tenure, Location, and Date

b. Title with the word "Independent" & addressee, Management Responsibility, Auditors Responsibility, Opinion on the Financial Statements, Signature, Tenure, Location, and Date

c. Title with the word "Independent" & addressee, Opinion on the Financial Statements, Basis for Opinion, Signature, Tenure, Location, and Date

d. Title with the word "Independent" & addressee, Managements Responsibility for the Financial Statements, Basis for Opinion, Opinion on the Financial Statements, Signature, Tenure, Location, and Date