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| Which of the following statements is correct regarding the auditor’s responsibilities for supplementary information required by the FASB? A. Because the supplementary information is not a required part of the basic financial statements, the auditor should apply only certain limited procedures. B. Because the supplementary information is a required part of the basic financial statements, the auditor should apply normal auditing procedures. C. The omission of supplementary information ordinarily requires the auditor to issue an adverse opinion, but mere deficiencies require an "except for" qualified opinion. D. The omission of, but not deficiencies in, supplementary information should be disclosed in the opinion paragraph of the auditor’s report. |