When an independent auditor reports on internal control based on criteria established by governmental agencies, the report should

a. Not include the agency’s name in the report.

b. Indicate matters covered by the study and whether the auditor’s study included tests of controls with the procedures covered by the study.

c. Not express a conclusion based on the agency’s criteria.

d. Assume responsibility for the comprehensiveness of the criteria established by the agency and include recommendations for corrective action.