When an Auditor Reports on Financial Statements Prepared According to a Special

Multiple Choice

When an auditor reports on financial statements prepared according to a special purpose framework, the auditor's report should:

A) have an explanatory paragraph added after the opinion paragraph to describe the framework.
B) disclaim an opinion on whether the statements were examined in accordance with generally accepted auditing standards.
C) not express an opinion on whether the statements are presented in conformity with the basis of accounting used.
D) include an explanation of how the results of operations differ from the cash receipts and disbursements basis of accounting.