Phil became the new auditor for Royal Corporation, succeeding Liz, who audited the financial statements last year. Phil needs to report on Royal’s comparative financial statements and should write in his report an explanation about another auditor having audited the prior year

a. Only if Liz’s opinion last year was qualified.

b. Describing the prior audit and the opinion, but not naming Liz as the predecessor auditor.

c. Describing the audit but not revealing the type of opinion Liz gave.

d. Describing the audit and the opinion, and naming Liz as the predecessor auditor.