Geoff and Heather are discussing the audit report that their firm recently released on a major client. Geoff notes that he wonders if their firm's finding that the client had unexplainable switched depreciation methods which had caused various depreciation expenses to be understated on the income statement would be noted in the report. Which of the following is Heather's best response to this? O Yes, it's probably been included and would be categorized as a critical audit matter. It is likely that they included it in the audit report in the opinion paragraph so as to draw attention to it. O An issue like this is really between the client's accountants and firm management, so it's unlikely to be in the audit report. O They will have definitely included it in the audit report. It is most likely in the basis for opinion