hen a group engagement partner decides to make reference to a component auditor's audit under U$.$S$.$ GAAS in the audit of a nonissuer, the group engagement partner's report should state $"$We did not audit the financial statements of X Company..." in which section$$of the audit report?

A$.$

Auditor's Responsibilities

B$.$

Not in the auditor's report, but in a separate report prepared by the component auditor and appended to the auditor's report

C$.$

An emphasis$-$of$-$matter paragraph

D$.$

Opinion