Jennifer Branson is a new staff auditor on the audit engagement of Greenville Light? & Sound, which is a publicly traded company with a calendar? year-end. The engagement team has completed its review of the? third-quarter financial? statements, and the firm has been asked to issue a review report on those statements. As the senior auditor on the? engagement, you asked Jennifer to draft the? firm's report for her review.? Here's what she provided? you:

We have examined the accompanying balance sheet of Greenville Light? & Sound as of September? 30, 2016, and the related statement of operations for the three quarterly periods then ended. A review includes primarily applying analytical procedures to? management's financial? data, making inquiries of? management, and testing internal controls over financial reporting. A review is substantially less in scope than an audit. These financial statements are the responsibility of the? company's management.

We conducted our review in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. Those standards require us to perform procedures to obtain assurance that there are no misstatements in the financial statements in order to express our opinion on them.

Based on our? review, it is our opinion that the financial statements are in accordance with accounting standards generally accepted by the Securities and Exchange Commission for the quarter ended September? 30, 2016.

The second paragraph changes? are: ?(Select four that? apply.)

A.The date should be included in a new sentence stating the financial statements are presented in accordance to U.S. GAAP for the quarter ending September? 30, 2016.

B.The second sentence needs to be deleted from the report.

C.A sentence needs to be added to describe that a review consists primarily of applying analytical procedures and inquiries and a second sentence saying a review is substantially less in scope than an audit in accordance with PCAOB standards.

D.A final sentence must also be added stating that the accountant is not expressing an opinion on the financial statements.

E.A sentence should be added stating the accountant is not aware of any material modifications that should be made to the financial statements.

F.The review would be conducted in accordance with PCAOB? standards, not the SSARS standards issued by the AICPA.? Therefore, the opening sentence should be modified.