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D is corrent because when a printed report form calls upon an independent auditor to make an assertion that s/he believes is not justified in making, the form should be reworded or attached to a separate report.
A is incorrect because the auditor would only withdraw from the engagement if the rewording or separate report is unacceptable to the client.
B is incorrect because a short-form report is not required and may not be appropriate (e.g., a report on a special purpose financial reporting framework other than GAAP). 
C is incorrect because the form must conform to the applicable reporting standards. The omission of questionable items will not relieve the auditor of reporting responsibilities.