Which of the Following Is not Explicitly Included in an Audit

Multiple Choice

Which of the following is not explicitly included in an audit report for a nonpublic company?

A) A statement that the auditor believes that the audit provides a reasonable basis for expressing negative assurance.
B) A statement that the auditor's responsibility is to express an opinion on the financial statements.
C) A statement that the financial statements are the responsibility of management.
D) A title with the word "independent."