Which of the below assertion is accurate concerning the auditor’s report on condensed financial statements?

(a) The auditor report must indicate that the auditor has audited and expressed an opinion on the complete financial statements

(b) The auditor report must indicate the date of the auditor’s report on the complete financial statements

(c) The auditor report must indicate the type of opinion expressed

(d) The auditor report must indicate whether, in the auditor’s opinion, the information set forth in the condensed financial statements is fairly stated in all material respects in relation to the complete financial statements from which it has been derived

(e) All of the above