Choice "D" is correct. If the accountant concludes that modification of the standard report is appropriate, the departure should be disclosed in a separate paragraph of the report.
Choice "b" is incorrect. An accountant would not express negative assurance on the accounting principles that do not conform with GAAP in a review engagement.
Choice "c" is incorrect. An accountant would not issue an opinion in a review engagement.
Choice "a" is incorrect. An accountant would not express positive assurance (i.e., an opinion) on the accounting principles that conform with GAAP in a review engagement.
