Which of the following statements is NOT true with respect to the auditor's report on internal control over financial reporting? O A. The respective responsibilities of the auditor and of management for internal control over financial reporting are described. B. If one or more material weaknesses exist, the auditor will issue an adverse opinion on controls. OC. The majority of companies audited use the coso framework for the evaluation of internal controls over financial reporting O D. The report will be dated as of the balance sheet date. Doset Solertian