Choice "D" is correct. The accountant's report on a review of pro forma financial information should include a reference to the financial statements from which the historical information is derived and a statement as to whether such financial statements were audited or reviewed.
Choice "b" is incorrect. No statement on the entity's internal control is necessary.
Choice "c" is incorrect. If the auditor has audited the financial statements from which the pro forma financial information is derived, an opinion on those statements may be expressed.
Choice "a" is incorrect. The report on a review of pro forma financial information would include an explanation of the objective and limitations of the information, but would not discuss the uncertainty surrounding occurrence of the transaction or event.