As Compared with the US Public Company Audit Report, the International

As compared with the US public company audit report, the international audit report:

A) Is shorter in length.
B) Includes enhanced explanation of the audit process.
C) Includes the name of the partner and managers on the audit, while the US report includes only the CPA firm name.
D) Is dated as of year-end, whereas the US report is dated as of the last date of significant field work.