A CPA performed a review of prior-year financial statements; the CPA is performing an audit on the current-year financial statements. The prior-year engagement should

a.

be summarized in an Other-Matters section of the current-year report

b.

be summarized in an Emphasis-of-Matter section of the current-year report

c.

not be mentioned in the current-year report

d.

be upgraded to an audit to guarantee consistency

e.

require an upgraded letter of representations