When a Predecessor Auditor Has Examined the Prior Years' Financial

When a predecessor auditor has examined the prior years' financial statements presented in comparative format,the current auditors' report should

A) Make no reference to the predecessor auditors' report.
B) Reference the predecessor auditors' report in the introductory paragraph,Auditor's Responsibility section,and opinion paragraph.
C) Reference the predecessor auditors' report in an other-matter paragraph.
D) Disclaim an opinion on the prior years' financial statements.