In the standard audit report under GAAS, some responsibilities are required to be stated in the report ("explicit"), while other responsibilities are implied ("implicit"). Which combination below correctly identifies the auditors' responsibilities as explicit or implicit?

		(a)	(b)	(c)	(d)
1.	GAAP	Explicit	Explicit	Implicit	Implicit
2.	Consistency	Implicit	Explicit	Explicit	Implicit
3.	Going concern	Implicit	Implicit	Explicit	Explicit
4.	Opinion	Explicit	Explicit	Implicit	Implicit