An auditor's report contains the following wording: "We did not lit the financial statements of EZ Inc., a wholly owned subsidiary, which statements reflect total assets and revenues constituting 27 percent and 29 percent, respectively, of the consolidated totals. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as is relates to the amounts included for EZ Inc., is based solely on the report of the other auditors." These sentences Indicate a division of responsibility. Assume responsibility for the other auditor. O Require a departure from an unmodified opinion. Are an improper form of reporting