Expressing an opinion on the financial statements of an entity requires to follow several steps in common. They include 1. Forming an opinion II. Concluding the evaluations III. Conducting audit procedures IV. Collecting evidences V. Evaluating the evidences The correct sequence of the above steps is O a. IV, III, V, I and II O b. III, IV, V, II and I O c. II, III, IV, I and V O d. I, II, III, IV and V