What is an auditor's responsibility for supplementary information that is outside the basic financial statements, but required by the FASB

a. The auditor has no responsibility for required supplementary information as long as it is outside the basic financial statements.

b. The auditor's only responsibility for required supplementary information is to determine that such information has not been omitted.

c. The auditor should apply certain limited procedures to the required supplementary information, and report deficiencies in, or omissions of, such information.

d. The auditor should apply tests of details of transactions and balances to the required supplementary information, and report any material misstatements in such information.