An auditor's report contains the following: We did not audit the financial statements of B Company, a consolidated subsidiary, which statements reflect total assets and revenues constituting 20 percent and 22 percent, respectively, of the related consolidated totals. These statements were audited by other auditors, whose report has been furnished to us, and our opinion insofar as it relates to the amounts included for B Company, is based solely upon the report of the other auditors. These sentences

An auditor's report contains the following: We did not audit the financial statements of B Company, a consolidated subsidiary, which statements reflect total assets and revenues constituting 20 percent and 22 percent, respectively, of the related consolidated totals. These statements were audited by other auditors, whose report has been furnished to us, and our opinion insofar as it relates to the amounts included for B Company, is based solely upon the report of the other auditors. These sentences






a. Disclaim an opinion.
b. Qualify the opinion.
c. Divide responsibility.
d. Should not be part of the audit report.




Answer: C


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