Which of the following statements are true for the standard unmodified opinion audit report of a nonpublic entity for fiscal years ending on or after June 15, 2019?

I.	The management's responsibilities paragraph states that management is responsible for the

preparation and the fair presentation of the financial statements.

II.	The opinion paragraph is stated as a statement of absolute fact and a guarantee by the auditor.

Select one:

A. I only

B. II only

C. I and II

D. Neither I nor II