When an auditor submits a document containing audited financial statements to a client, and those financial statements include supplementary information required by GAAP, the auditor may choose any of the following options, except:
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a. | Report on whether the information is fairly stated in relation to the financial statements taken as a whole, if appropriate procedures have been applied. | |
b. | Disclaim an opinion on the information. | |
c. | Express an opinion on the information, if he or she has been engaged to examine such information. | |
d. | Express negative assurance on the information, if review procedures have been appropriately performed. |
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