please give me all collerec answers

27. Which of the following is not a difference between the audit report of a nonpublic and public company? A. The public company report includes the word "Registered" in the title. B. The public company report refers to standards of the PCAOB. C. The public company report has an additional paragraph referring to the client's fraud prevention procedures. D. The public company report is more likely to refer to a critical audit matter. 28. Which of the following modifications of the auditors' report does not include an additional paragraph? A. The report is qualified because the financial statements contain a material departure from generally accepted accounting principles. B. The report includes an emphasis of a matter. C. The audit report indicates a division of responsibility between two CPA firms. D. The report is qualified because the scope of the auditors' work was limited. 29. Which of the following is least likely to be included in a public company audit report with an unqualified opinion? A. A section on critical matters. B. The name of the engagement partner. C. A title with the word "Independent." D. A basis for opinion paragraph. 30. If group auditors make no reference to component auditors whose work they have relied on as a part of the basis for their report, the group auditors: A. Are not required to investigate the professional reputation of the component auditors. B. Are issuing an inappropriate report. C. Are assuming responsibility for the work of the component auditors. D. Are issuing a qualified opinion