Choice "D" is correct. The introductory paragraph indicates the nature of the engagement (i.e., audit), the financial statements covered in the (audit) engagement, the name of the entity whose financial statements have been audited, and the dates covered by each financial statement.Choice "b" is incorrect. There is no scope paragraph.Choice "c" is incorrect. The opinion paragraph gives the auditor's opinion on the financial statements under audit.Choice "a" is incorrect. Emphasis-of-matter paragraphs are used when required by SAS or when the auditor believes they are necessary. They are used when referring to a matter that is appropriately presented or disclosed in the financial statements and is of such importance that it is fundamental to the users' understanding of the financial statements. This paragraph does not affect the auditor's opinion.