C is corrent because the results of confirmation of receivables (as well as the results of other audit procedures) are not disclosed in a note to the financial statements. Matters related to the scope of the audit are not referred to in the financial statements.
A is incorrect because such a sale (and other matters described in the notes) may be referred to in an auditor’s report.
B is incorrect because subsequent events (and other matters described in the notes) may be referred to in an auditor’s report.
D is incorrect because such pro forma information (and other matters described in the notes) may be referred to in an auditor’s report.
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