Modu (1 An entity includes selected interim financial information in the notes to its annual financial statements. The auditor has made a review of the information and is satisfied with its presentation. The note containing the information is marked as unaudited. Under these circumstances, the auditor's report on the annual financial statements A. Should be modified to refer to the review and the selected interim financial information. B. Need not be modified to refer to the review but should be modified to refer to the selected financial information. C. Should be modified to refer to the review but not the selected interim financial information. D. Need not be modified to refer to the review or the selected interim financial information. [6] A comfort letter may contain all of the following except A. A repetition of the audit opinion. B. A statement indicating the accountants were independent. C. Negative assurance. D. A cncluding paragraph limiting the use of the comfort letter. [10] An auditor's report on audited financial statements is included in a registration statement filed with the SEC. The auditor should A. B. Read the Entire Prospectus Yes Yes No No Obtain Written Representations Yes No Yes D No [8] Form 8-K must be filed within A. 90 days after the end of the fiscal year covered by the report. B. 45 days after the end of each of the first 3 quarters of each fiscal year. C. 90 days after the end of an employee stock purchase plan fiscal year. D. 4 business days after significant events