An auditor's report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following except

a. A reference to the note to the financial statements that describes the cash receipts and disbursements basis of accounting.

b. A statement that the cash receipts and disbursements basis of accounting is not a comprehensive basis of accounting.

c. An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts and disbursements basis of accounting.

d. A statement that the audit was conducted in accordance with generally accepted auditing standards.