How is the auditors' responsibility for expressing the opinion on financial statements disclosed in the...

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Accounting

How is the auditors' responsibility for expressing the opinion on financial statements disclosed in the standard (unmodified) report for a nonissuer?
Multiple Choice
Stated explicitly in the Auditor's Responsibility for the Audit of the Financial Statements Section.
Unstated but understood in the Auditor's Responsibility for the Audit of the Financial Statements Section.
Stated explicitly in the Opinion Section.
Stated explicitly in the Basis for Opinion Section.

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