An auditor's report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following except A statement that the audit was conducted in accordance with auditing standards generally accepted in the U.S. O A statement that the cash receipts and disbursements basis of accounting is not a special purpose framework. An opinion as to whether the financial statements are fairly presented in conformity with the cash receipts and disbursements basis of accounting. O A reference to the note to the financial statements that describes the cash receipts and disbursements basis of accounting