Reports on debt compliance and similar engagements may be issued as a separate report or as part of a report that expresses the auditor’s opinion on the financial statements. When they are issued as a part of the report on the financial statements, it is done by:
a. adding a middle paragraph before the opinion paragraph.b. adding a paragraph after the opinion paragraph.
c. adding an additional phrase or sentence within the opinion paragraph.
d. adding a paragraph between the introductory and scope paragraphs.