Final answer:
Option c, "The financial statements referred to above present fairly," is an example of an opinion paragraph, which includes the auditor's judgement on the fairness of financial presentations. Unlike factual statements, opinion paragraphs express conclusions based on the audit evidence.
Step-by-step explanation:
An opinion paragraph in an audit report expresses the auditor's professional judgement about the financial statements. Option c, "The financial statements referred to above present fairly," is an example of the contents of an opinion paragraph because it includes the auditor's view on the fairness of the financial presentations. Unlike factual statements that can be proved or verified, such as those in options a and d, opinion paragraphs communicate the auditor's conclusions derived from the audit evidence obtained.
An audit report typically includes an introduction, where the scope of the audit is described (such as in option a "We have audited..."); a description of the audit methodology (as seen in option d, "An audit includes examining, on a test basis..."); and the auditor's opinion on whether the financial statements present a true and fair view (as stated in option c). Option b, "Nothing came to our attention...", might be part of the paragraphs discussing negative assurance or other matters, but it is not an expression of opinion on the financial statements themselves.