Jennifer Nantale 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 your review. Here's what she provided you: (Click on the icon to view the report) Requirement What changes are needed to the draft report provided by Jennifer? c. Yes. Auditor's Unqualified Report OD. Yes. The Auditor's Report on Management's Financial Statements The first paragraph changes are: (Select five that apply) D A The financial statements reviewed would include reference to the financials prepared for the three-month period and nine-month period ending at the end of the third quarter. This reference should be included in the first sentence to the report. B. A sentence should be added stating that the accountants' responsibility is to express an opinion based on his or her examination c. A sentence should be added that states the responsibility of the accountant is to express an opinion on the financial statements based on his or her review. D. The word "examined in the first sentence should be replaced with reviewed since this's a review level engagement. GE. The second third, and fourth sentences of this paragraph should be moved to a separate section with the heading "Basis for Review Results, however, the phrase "testing internal controls over financial reporting should be deleted from the report, given a review does not involve testing of internal controls F. The date should include reference for two years of data since a review shows financial information with current and prior year data. G. The first sentence needs to include a reference to the Statement of Retained Earnings and Statement of Cash Flows. H. There should be a section heading titled "Results of Review of Interim Financial Statements