Which of the following is not included in a standard unqualified opinion on internal control over financial reporting performed under PCAOB requirements?
a. Because of inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
b. In our opinion, [company name] maintained, in all material respects, effective internal control over financial reporting.
c. Our audit included obtaining an understanding of internal control over financial reporting.
d. The [company name] management and audit committee is responsible for maintaining effective internal control over financial reporting.