Choice "D" is correct. If the review report on the current period includes a separate paragraph describing the responsibility assumed for the prior period's financial statements, the additional paragraph should explicitly state that no audit procedures were performed subsequent to the previous period's audit.
Choice "b" is incorrect. The review report can be considered a general use report; no restriction on use is necessary.
Choice "a" is incorrect. The previous year's audit report may still be relied upon.
Choice "c" is incorrect. No mention of the reasons for the change in engagement service is necessary.