The financial statements audited by the auditor are identified in theSelect one:a.Opening paragraphb.Opinion paragraphc.Scope paragraphd.All of these

The financial statements audited by the auditor are identified in the:

a. Opening paragraph

This is the first section of the audit report where the auditor identifies the specific financial statements that have been audited, including the balance sheet, income statement, statement of cash flows, and notes to the financial statements. This paragraph also typically includes the dates or periods of time that the financial statements cover.

b. Opinion paragraph

This is the section of the audit report where the auditor provides their opinion on whether the financial statements present fairly, in all material respects, the financial position of the company. The financial statements being referred to would have been identified earlier in the report, likely