Choice "D" is correct. A concurrent opinion on the financial statements taken as a whole is not a required part of the auditor's report.
Choice "c" is incorrect. A statement of the audit objectives and a description of the audit scope are required parts of the auditor's report.
Choice "b" is incorrect. The auditor would provide indications of illegal acts discovered during the audit.
Choice "a" is incorrect. The pertinent views of the entity's responsible officials concerning the auditor's findings are generally part of the auditor's report.
