Which of the Following Is Correct Regarding Supplementary Information

Multiple Choice

Which of the following is correct regarding supplementary information?

A) The auditor must express an opinion on the supplementary information.
B) When reporting on supplementary information, the auditor uses a different materiality threshold from that used in forming an opinion on the basic financial statements.
C) If the auditor's report on the audited financial statements contains an adverse opinion, the auditor can still issue an unqualified opinion on the supplementary information.
D) The auditor can issue a separate report on the supplementary information; it does not need to be part of the report on the financial statements.