Which of the following is NOT true with respect to an auditor's report over internal control over financial reporting?

A. The report will be dated either the last day of fieldwork, or when the auditor has obtained sufficient competent evidence in order to express an opinion over internal control over financial reporting.

B. The report may be presented with the report on the company's financial statements or as a combined report.

C. The report will express an opinion over financial control over financial reporting.

D. If one or more material weaknesses exist, the auditor will issue a qualified opinion.