Amman, CPA, has been requested by a client, Rancio Corp., to prepare information in addition to the basic financial statements for this year's audit. Which of the following is the best reason for Rancios requesting the additional information?

a. To provide an opinion about the supplemental information when certain items are not in accordance with GAAP

b. To provide Rancios creditors a greater degree of assurance as to the financial soundness of the company

c. To provide Rancios management with information to supplement and analyze the basic financial statements

d. To provide the documentation required by the SEC in anticipation of a public offering of Rancios stock