Choice "B" is correct. The auditor should perform limited procedures on required supplementary information accompanying the financial statements. In addition, the auditor's report on the financial statements should include an other-matter paragraph regarding the required supplementary information.
Choice "d" is incorrect. The auditor is not required to audit supplementary information.
Choice "a" is incorrect. The auditor is required to perform certain limited procedures with respect to supplementary information.
Choice "c" is incorrect. The auditor is responsible for performing certain limited procedures on supplementary information and for adding an other-matter paragraph to the audit report.