Restrictions placed on various reports related to services provided by CPAs are intended to ensure that?

A) the user of the report understands that only analytical procedures have been performed and that an audit was not performed.

B) the user of the report understands that management representations have been obtained and the accountant agrees with them.

C) the report will self-destruct in the hands of an inappropriate user.

D) the users of the report are limited, and the CPA is protected if the report is used by inappropriate parties.