Choice "B" is correct. The auditor should perform certain limited procedures on supplementary information accompanying the financial statements, including evaluating whether the information is consistent with the audited financial statements.
Choice "a" is incorrect. The auditor's report on the financial statements should include an other-matter paragraph discussing the supplementary information and disclaiming an opinion on the information.
Choice "d" is incorrect. An audit can and should be performed in accordance with generally accepted auditing standards even when required supplementary information is presented.
Choice "c" is incorrect. The auditor should perform certain limited procedures on supplementary information accompanying the financial statements.