If information accompanying the basic financial statements has been subjected to auditing procedures, the auditor may include in the auditor's report on the financial statements an opinion that the accompanying information is fairly stated in:

A$.$ Accordance with generally accepted auditing standards.

B$.$ Conformity with generally accepted accounting principles.

C$.$ All material respects in relation to the financial statements as a whole.

D$.$ Accordance with attestation standards expressing a conclusion about management's assertions.