Which of the following is not a true statement?a. The opinion paragraph may follow any form deemedappropriate by the auditor.b. The auditor is required to state an opinion about thefinancial statements taken as a whole.c. The auditor is required to state a conclusion about whetherthe company followed generally accepted accountingprinciples.d. The opinion paragraph is directly related to the first andfourth reporting standards.What is the correct answer ?