An Auditor Who Is Requested to Provide a Report on Application

An auditor who is requested to provide a report on application of requirements of an appropriate financial reporting framework may not

A) Issue an opinion on the accounting treatment of a hypothetical transaction.
B) Discuss the requirements with the client's current auditors.
C) Limit the report to the sole use of specified parties.
D) State that differences in facts, circumstances, or assumptions might change the conclusion.