please answer both fast with no explanation ill give you a like

Which of the following information would be stored in the permanent files Time left 0:33: O a. Audit program O b. Description of internal Control O c. Current Financial Statements O d. Audit plan An accountant's standard report on a review of the financial statements of a non-issuer should state that the accountant O a. Obtained reasonable assurance about whether the financial statements are free of material misstatement O b. Does not express an opinion or any form of limited assurance on the financial statements. O c. is not aware of any material modifications that should be made to the financial statements for them to conform with GAAP/IFRS. O d. Examined evidence, on a test basis, supporting the amounts and disclosures in the financial statements