All of the Following Are True of a Financial Statement

Multiple Choice

All of the following are true of a financial statement analysis report, except:

A) Forces preparers to organize their reasoning and to verify the logic of analysis.
B) Helps users and preparers to refine conclusions based on evidence from key building blocks.
C) Serves as a method of communication to users.
D) Contains ambiguities and qualifications.
E) Enables readers to see the process and rationale of analysis.