Choice "B" is correct. A list of the procedures performed, as agreed to by the specified parties in the report, is appropriate in a practitioner's report on the results of applying agreed-upon procedures.
Choice "a" is incorrect. An opinion is not expressed in a report on applying agreed-upon procedures. The practitioner provides a listing of procedures and findings. Additionally, it is never appropriate for management to express an opinion.
Choice "c" is incorrect. A report on the results of applying agreed-upon procedures is not an independent audit and the practitioner states this in his/her report.
Choice "d" is incorrect. A report on the results of applying agreed-upon procedures is always restricted use and the practitioner states this in his/her report.