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D is corrent because when a predecessor auditor’s report is not presented, the successor auditor’s report should indicate that (1) the financial statements of the prior period were audited by another auditor, (2) the date of that report, (3) the type of report, and (4) if the report is other than standard, and the reasons therefore.
A is incorrect because an updated audit report by the predecessor auditor is only issued when that auditor’s report is being presented, and in that situation, it does not indicate a division of responsibility.
B is incorrect because comparative financial statements may be presented in these circumstances.
C is incorrect because reference to the predecessor is required if that predecessor’s report is not presented with comparative statements.