One of the fundamental concepts in understanding the value of the audit opinion is reasonable assurance. Which of the following statements regarding reasonable assurance is true? a) Reasonable assurance implies that the financial statements are plausible or worthy of belief. b) Reasonable assurance suggests that nothing has come to the public accountant's attention to indicate that the financial information being reported on is not in accordance with GAAP. c) Reasonable assurance suggests that the auditor seeks to obtain sufficient appropriate evidence to be able to provide an absolute level of assurance that the financial statements are free from material misstatements that would affect the decisions of the shareholders. d) Reasonable assurance implies that the auditor seeks to obtain sufficient appropriate evidence to be able to provide a high level of assurance that the financial statements are free from material misstatements that would affect the decisions of the shareholders