Which Combination of the Following Three Possibilities for Improving the Communication

Multiple Choice

Which combination of the following three possibilities for improving the communication effectiveness has been adopted in the recently enhanced standard form auditor's report? I: Giving the auditor's opinion on the financial report greater emphasis by placing it at the beginning of the auditor's report.
II: Allowing for changing the presentation and positioning of generically-worded paragraphs explaining the respective responsibilities of management (or those charged with governance) and of the auditor to make them more useful.
III: The auditor providing additional information about key audit matters.

A) I and II only.
B) I and III only.
C) II and III only.
D) All of I, II and III.