Which of the Following Should Be Included in an Accountant's

Which of the following should be included in an accountant's standard report based upon the review of a nonpublic entity's financial statements?

A) A statement that the review was performed in accordance with generally accepted review standards.
B) A statement that a review consists principally of inquiries and analytical procedures.
C) A statement that the accountant is independent with respect to the entity.
D) A statement that a review is substantially greater in scope than a compilation.