Which of the following is not true about an audit report?

a. An extra paragraph inserted after the scope paragraph indicates that the auditor has given

something other than an unqualified opinion.

b. If a material misstatement is discovered in the financial statements, the auditor should not issue

an unqualified opinion.

c. The report is addressed to the company's board of directors and shareholders.

d. To ensure that the opinion is properly noted, it is provided in the very first sentence of the first

paragraph.