Which of the following best describes the general content of the first paragraph of the basis of opinion section of the auditor's report?

a. A description of an audit examination, including the fact that the audit was conducted under standards established by the PCAOB.

b. The auditors' conclusion with respect to the fairness of the entity's financial statement.

c. Statements identifying the responsibility of auditors and management in the financial reporting process.

d. The auditors' conclusion with respect to the effectiveness to the entity's internal control over financial reporting.