Choice "D" is correct. If the auditor performs sufficient procedures, he or she may report on whether the information is fairly stated, in all material respects, in relation to the financial statements.
Choices "a" and "b" are incorrect. The auditor may report on such information. The auditor does have the responsibility to read the information.
Choice "c" is incorrect. The report provides positive assurance about whether the information is fairly stated, in all material respects, in relation to the financial statements.
