An Auditor May Report on Condensed Financial Statements That Are

An auditor may report on condensed financial statements that are derived from a complete set of audited financial statements only if the auditor

A) expresses an unqualified opinion on the audited financial statements from which the condensed financial statements are derived.
B) indicates whether the information is fairly stated in all material respects in relation to the complete financial statements.
C) determines that the condensed financial statements include all the disclosures necessary for the complete set of financial statements.
D) presents the condensed financial statements in comparative form with the prior years' condensed financial statements.