An Auditor May Report on Condensed Financial Statements That Are

An auditor may report on condensed financial statements that are derived from complete financial statements if the:

A) Condensed financial statements are distributed to stockholders along with the complete financial statements.
B) Auditor describes the additional procedures performed on the condensed financial statements.
C) Auditor indicates whether the information in the condensed financial statements is fairly stated in all material respects in relation to the complete financial statements from which it has been derived.
D) Condensed financial statements are presented in comparative form with the prior year's condensed financial statements.