Which of the following statements is false regarding audit reporting?

a. Auditing standards require auditors to provide positive assurance—that is, an explicit statement as to whether the financial statements are presented fairly.
b. The auditor should provide an opinion in accordance with the auditor's findings or state that an opinion cannot be expressed.
c. The auditor's opinion should state whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.

The cost of labor is significantly lower in many countries than in the united states. if you move manufacturing to a facility to a country labeled as part of the axis of evil and a threat to world peace you will increase the net income of your client by $10 million per the facility is located in a country which limits personal freedom and engages in state sponsored terrorism. imagine you are a marketing consultant. (a) what would you tell the executives to do? (b) what are the alternatives? what are your recommendations? why do you recommend this course of action?