Darren and Michaela are discussing a current review engagement that the audit firm they work for is close to completing. Darren asks

Michaela to give him some examples of items that might be included in the auditor's official report. Which of the following most

accurately describes items that would likely be included in the review report?

The audit firm will likely make reference to the fact that the engagement was completed in accordance with generally

accepted accounting principles, per the relevant standards.

The audit firm is likely to include that the financial statements are the responsibility of management, and will likely list the

financial statements that the auditors reviewed.

The audit firm will likely include a paragraph stating that the financial statement review is greater in scope than a

compilation or audit.

The audit firm will likely mention that they are only offering limited assurance on the fairness and accuracy of the financial

statements. These items are management's responsibility overall.