When reporting under GAAS,certain statements are required in all auditors' reports ("explicit") and others are required only under certain conditions ("implicit") .Which combination that follows correctly describes the auditors' responsibilities for reporting? 
Definitions:
Profit-maximizing Output
This is the level of production at which a firm achieves the highest possible profit, determined by the point where marginal cost equals marginal revenue.
Total Cost
The complete cost of production, including both fixed and variable costs, incurred by a business in producing its goods or services.
Marginal Cost
The increase in total cost that arises from producing an additional unit of output.
Lawn-mowing
The act of cutting the grass in a garden or lawn to maintain its appearance and health.
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