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

Multiple Choice

An auditor's report on financial statements prepared in accordance with a special purpose financial reporting framework of accounting other than generally accepted accounting principles should include all of the following except:

A) Reference to the note to the financial statements that describes the basis of preparation of the financial statements.
B) Disclosure that the audit was performed in accordance with generally accepted auditing standards.
C) An opinion as to whether the basis of accounting used is appropriate under the circumstances.
D) An opinion as to whether the financial statements are presented fairly in conformity with the basis of accounting described.