Please answer with reason why the option is correct and why the other options are incorrect

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Because of the third party rights according to the Secunbies Ad of 1933, the audifor had greater burden in that he or she must demonstrate that (Select all that apply) A a review of the annual Form 10-K was performed before it was filed with the SEC. ) B, the user did not incur the loss because of misleading financial statements. C. an adequate audit was conducted. D. the statements were not materially misstated