Which of the Following Would not be Included in a CPA's

Multiple Choice

Which of the following would not be included in a CPA's report based upon a review of the financial statements of a nonpublic entity?

A) A statement that the review was in accordance with generally accepted auditing standards.
B) A statement that all information included in the financial statements are the representations of management.
C) A statement describing the nature of the procedures performed.
D) A statement describing the auditor's conclusions based upon the results of the review.