An auditor issues an audit report that expresses three opinions. Which of the following is not one of those opinions?

Question 16 options:

a)	whether managements assessment of the companys internal control over its financial reporting is appropriate

b)	whether managements assessment that the financial statements are based upon the proper use of GAAP

c)	whether the company maintained effective internal control over its financial reporting

d)	whether the companys financial statements present fairly the results of operations and cash flows in conformity with GAAP