Choice "D" is correct. For additional supplementary information required by the FASB, the auditor should apply certain limited procedures to the information and add an other-matter paragraph to the financial statement audit report.
Choice "b" is incorrect. Required supplementary information is considered an essential part of financial reporting, and therefore certain limited procedures should be applied by the auditor.
Choice "a" is incorrect. For additional supplementary information required by the FASB, the auditor should apply certain limited procedures to the information and add an other-matter paragraph to the financial statement audit report.
Choice "c" is incorrect. Certain limited procedures should be applied to required supplementary information, but this information need not be audited.
