Choice "B" is correct. An auditor's report on selected information included in a client-prepared document containing audited financial statements should be limited to data derived from audited financial statements.
Choice "d" is incorrect. It is not necessary to limit distribution of such a report.
Choice "a" is incorrect. Selected financial data is not an "other comprehensive basis of accounting."
Choice "c" is incorrect. The auditor indicates whether the selected financial data is fairly stated, in all material respects, in relation to the financial statements from which it has been derived.
