Choice "B" is correct. The auditor should apply certain limited procedures to the supplementary information and, when necessary, add an other-matter paragraph regarding the supplemental information to the financial statement audit report.
Choice "d" is incorrect. The auditor is not required to engage a specialist, nor is the auditor required to verify that management's assertions are reasonable.
Choice "c" is incorrect. The auditor also needs to determine if the required information departs materially from GAAP guidelines. In addition, if the auditor does not disclaim an opinion, then he/she needs to determine whether the information is fairly stated in all material respects in relation to the financial statements taken as a whole.
Choice "a" is incorrect. The auditor is not required to apply audit procedures to the supplementary information, or to verify whether it is comparable to the prior year's information.