An external auditor cannot

$$A$.$ Express an opinion on the fairness of the financial statements of a nonissuer.

$$B$.$ Express an opinion that the financial statements are free from all misstatement.

$0$ c$.$

Communicate to a client specific suggested corrective action about significant deficiencies and material weaknesses related to internal control that were discovered as a result of the audit of the client's financial statements.

$$ D$.$ Express an opinion concerning management's assertion about an entity's internal control.