When financial statements are presented in comparative form and another firm audited the prior-years financial statements (but the other firms report is not presented with the financial statements), the auditors report on the current-year financial statements should

A.) Refer to any procedures performed by the current auditor to verify the opinion on the prior-years financial statements.

B.) Not refer to the prior-years financial statements.

C.) Refer to the report and type of opinion issued by the other firm on the prior-years financial statements.

D.) Disclaim an opinion on the prior-years financial statements.