When other information is presented in a document with audited financial statements, the auditors' report should
A. Reference the other information only if inconsistencies or material misstatements are identified between this information and the financial statements.
B. Be expanded to express an opinion that the other information is consistent with the financial statements and not materially misstated.
C. State that the auditor read the other information for inconsistencies and misstatements with the financial statements and identified no discrepancies.
D. Provide limited assurance as to whether the other information is presented in accordance with generally accepted accounting principles.