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D is corrent because the professional standards state that the objective is to provide the accountant with a basis for reporting whether material modification should be made for such information to conform with generally accepted accounting principles.
A is incorrect because a review report need not be restricted to use only by the board of directors.
B is incorrect because while "limited assurance" is provided in a review, a review report is not referred to as a "limited opinion."
C is incorrect because a compilation is an alternate form of accounting service in which the accountant provides no express assurance on the statements.