Question: When a group engagement partner decides to make reference to a component auditor's audit under U . S . GAAS in the audit of a

When 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 sectionof the audit report?
A.
Not in the auditor's report, but in a separate report prepared by the component auditor and appended to the auditor's report
B.
Opinion
C.
An emphasis-of-matter paragraph
D.
Auditor's Responsibilities

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