PA developed a system for clients to enter transaction data by remote terminal into the PA’s computer. The PA’s system processes the data and prints monthly financial statements. When delivered to the clients, these financial statements should include

a. A standard unqualified audit report.

b. An adverse audit report.

c. A report describing the character of the engagement and the degree of responsibility the PA is taking.

d. A description of the remote terminal system and of the controls for ensuring accurate data