S1: When the auditor expresses a qualified or adverse opinion, communicating other key audit matters is relevant to enhancing intended users' understanding of the audit S2: When an auditor is not...

S1: When the auditor expresses a qualified or adverse opinion, communicating other key audit matters is relevant to enhancing intended users' understanding of the audit S2: When an auditor is not independent, a disclaimer must be issued stating the reason for the lack of independence S3: Scope limitations result in either a qualified opinion or adverse opinion.

a. All statements are true

b. All statements are false

c. S1 and S2 are true

d. S2 and S3 are true