Requirement b. How does the information in the IAASB's revised paragraphs compare to the information in the Basis for Opinion section in the standard unmodified opinion audit report example for a public company? (Select all that apply.) A. While the wording differs between the two reports, both the ISA report and the unmodified opinion audit report for public companies recognize that the audit entails the performance of procedures to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. B. The unmodified opinion audit report for public companies include a statement containing the auditor's conclusion that the audit evidence obtained provides a basis for the opinion issued. The ISA report does not include similar disclosures. C. The standard unmodified opinion audit report example for a public company notes that the audit was conducted in accordance with U.S. GAAP rather than PCAOB auditing standards. D. The ISA report includes a sentence explicitly stating that the auditor is independent and that the auditor has complied with the IESBA Code. The audit report for public companies does not have the same disclosure. E. The ISA report notes that the audit was conducted in accordance with ISA standards rather than PCAOB auditing standards. F. Both reports provide additional information that emphasizes that reasonable assurance is not a guarantee