In connection with the examination of the consolidated financial statements of Mott Industries, Frazier, CPA, plans to refer to another CPA's examination of the financial statements of a subsidiary company. Under these circumstances, Frazier's report must disclose:

Multiple Choice

the nature of Frazier's review of the other CPA's work.

the name of the other CPA and the type of report issued by the other CPA.

the division of responsibility and magnitude of the portion of the financial statements audited by the other auditor.

in a footnote the portions of the financial statements that were covered by the examinations of both auditors.