O 500,000 Which of the following would not require an explanatory/emphasis-of-matter paragraph in the auditor's report? * Going concern. Additional emphasis. O Opinion based in part on the report of...

Extracted text: O 500,000 Which of the following would not require an explanatory/emphasis-of-matter paragraph in the auditor's report? * Going concern. Additional emphasis. O Opinion based in part on the report of another auditor. OLack of consistency in the financial statements due to accounting changes. Which of the following parties is responsible for the fairness of the representations made in financial statements?