How does an accountant make the following representations when issuing the standard report for the compilation of a nonpublic entity's financial statements? a. The financial statements have not been audited Implicitly b. The financial statements have not been audited Explicitly C. The financial statements have not been audited Implicitly O d. The financial statements have not been audited Explicitly The accountant has compiled the financial statements Implicitly The accountant has compiled the financial statements Explicitly The accountant has compiled the financial statements Explicitly The accountant has compiled the financial statements Implicitly