An Auditor's Report on Financial Statements Prepared in Accordance with Another

Multiple Choice

An auditor's report on financial statements prepared in accordance with another comprehensive basis of accounting should include all of the following, except:

A) An opinion as to whether the basis of accounting used is appropriate under the circumstances.
B) An opinion as to whether the financial statements are presented fairly in conformity with the other comprehensive basis of accounting.
C) Reference to the note to the financial statements that describes the basis of presentation.
D) A statement that the basis of presentation is a comprehensive basis of accounting other than generally accepted accounting principles.