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| When the financial statements of a nonpublic entity for a prior period have not been audited and are presented, for comparative purposes, with current period statements that have been audited, A. The auditor’s report accompanying the statements should not mention that the prior period statements are unaudited, but the unaudited statements should be marked "unaudited." B. The auditor should identify the financial statements that were not examined in a separate paragraph in the auditor’s report accompanying the current statements. C. The unaudited statements do not need to be marked "unaudited" as this may confuse the users of the statements. D. The auditor should request removal of the unaudited statements since it is improper to present them for comparative purposes with audited statements. |