What Is an Auditor's Responsibility for Supplementary Information Required by the GASB

Multiple Choice

What is an auditor's responsibility for supplementary information required by the GASB that is placed outside the basic financial statements?

A) Label the information as unaudited and expand the auditor's report to include a disclaimer on the information.
B) Add an explanatory paragraph to the auditor's report and refer to the information as "required supplementary information."
C) Apply limited procedures to the information and report deficiencies in, or the omission of, the information.
D) Audit the required supplementary information in accordance with generally accepted governmental auditing standards.