An auditor’s responsibility to express an opinion on the financial statements of a nonpublic company under U.S. auditing standards is:

a. Explicitly represented in the Basis for Opinion paragraph of the auditor’s report.

b. Explicitly represented in Auditor’s responsibility paragraph.

c. Explicitly represented in an emphasis-of-matter paragraph of the auditor’s report.

d. implicitly represented in the auditor’s report.

1.