Which of the following sections of the standard report on the financial statements of a non issuer would be modified in response to a material departure from GAAP?

a. Refers to the component auditors, describes the extent of the component auditors’ work, and expresses an unmodified opinion. 

b. Does not consider or evaluate the component auditors’ work but expresses an unmodified opinion in a standard report. 

c. Places primary responsibility for the reporting on the component auditors. 

d. Names the component auditors, describes their work, and presents only the group auditors’ report.