The Audit Report on Sky Hook, Inc

The audit report on Sky Hook, Inc.that was discussed in The Audit Report case contained each of the following deficiencies except for:

A) The report was not addressed to the shareholders and/or the board of directors
B) The report failed to identify the comparative financial statements included in the audit
C) The failure to properly identify the auditing standards followed
D) The failure to render an opinion based on the audit