Which of the Following Statements Should Be Included in an Accountant's

Which of the following statements should be included in an accountant's standard report based on the compilation of a nonissuer's financial statements?

A) A compilation consists principally of inquiries of company personnel and analytical procedures applied to financial data.
B) A compilation is limited to presenting in the form of financial statements information that is the representation of management.
C) A compilation is not designed to detect material modifications that should be made to the financial statements.
D) A compilation is substantially less in scope than an audit in accordance with generally accepted auditing standards.