Listed Below Are Five Terms Followed by a List of Phrases

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Auditors' report

A) Management's views on its operations, liquidity, and capital resources.
B) Independent and professional opinion about the fairness of the financial statements.
C) Occurs after the fiscal year-end, but before the statements are issued.
D) Information about the company's choices from among various alternative accounting methods.
E) Includes disclosures of executive compensation.