If the opinion issued on prior-years financial statements is no longer appropriate and financial statements are presented in comparative form, the auditors current report should

A.) Indicate that the opinion on the prior-years financial statements cannot be relied upon.

B.) Express the revised opinion on the prior-years financial statements without referencing the previously-issued opinion.

C.) Not reference the prior-years financial statements.

D.) Reference the type of opinion issued on the prior-years financial statements and indicate that the current opinion on these financial statements differs from that expressed in the prior years.