Choice "D" is correct. When reporting on summary financial statement the auditor should indicate in his report whether the summary financial statements are consistent in all material respects with the audited financial statements from which they have been derived.
Choices "c" and "b" are incorrect. There is no requirement that the summary financial statements be presented in comparative form, or that they be distributed only to management and the board of directors (i.e., distribution is not restricted).Choice "a" is incorrect. The auditor would not perform or describe additional review procedures related to the summary financial statements.