$12\mathrm{.}54$ Auditors may accept an engagement and express an unmodified opinion on an element, account, or item of the financial statements if they

a$.$ Perform analytical procedures related to all significant account balances and classes of transactions.

b$.$ Limit the use of their report to specified users.

c$.$ Conduct the engagement in accordance with generally accepted auditing standards.

d$.$ Have expressed an adverse opinion on the full financial statements.