3. In accordance with ISAs, please match each statement described below to the appropriate section in the Auditor's Report:

A. Auditor's Opinion
B. Basis for Opinion
C. Responsibilities of Management for the Financial Statements
D. Auditor's Responsibilities for the Audit of the Financial Statements
E. Key Audit Matters

A. Auditor's Opinion
B. Basis for Opinion
C. Responsibilities of Management for the Financial Statements
D. Auditor's Responsibilities for the Audit of the Financial Statements
E. Key Audit Matters