Choice "C" is correct. Financial statements reviewed by an accountant should be accompanied by a report stating that a review is substantially less in scope than an audit.
Choice "a" is incorrect. While a review does provide only limited (negative) assurance, this statement is not explicitly stated in the accountant's review report.
Choice "d" is incorrect. Examination of client information is part of an audit engagement, not a review engagement.
Choice "b" is incorrect. While this statement is true, it is not explicitly stated in the accountant's review report.
