A U.S. entity prepares its financial statements in conformity with accounting principles generally accepted in another country. These financial statements will be included in the consolidated financial statements of its non-U.S. parent. Before reporting on the financial statements of the U.S. entity, the auditor practicing in the United States should

Group of answer choices

Notify management of the U.S. entity that the auditor is required to disclaim an opinion on the financial statements.

Receive a waiver to report on the U.S. entity from the appropriate accountancy authority in the other country.

Obtain written representations from management of the U.S. entity regarding the purpose and uses of the financial statements.

Communicate with the auditor of the non-U.S. parent regarding the level of assurance to be provided.