Which of the following statements about a combined report on the financial statements and internal control over financial reporting is correct?

a. The auditors report on internal control is for the same period as the financial statements.

b. The report includes additional paragraphs for the definition and limitations of internal control.

c. The introductory, scope, and opinion paragraphs are unchanged from a report for an audit of the financial statements only.

d. GAAP is the framework used to evaluate internal control.