26. An entity’s comparative financial statements include the financial statements of the prior year that were audited by a predecessor auditor whose report is not presented. If the predecessor’s report was qualified, the successor should

a. Issue an updated comparative audit report indicating the division of responsibility.

b. Explain to the client that comparative financial statements may not be presented under these circumstances.

c. Express an opinion only on the current year’s financial statements and make no reference to the prior year’s statements.

d. Indicate the substantive reasons for the qualification in the predecessor auditor’s opinion.