(TCO 2) When an auditor submits a document containing audited financial statements to a client, and those financial statements include supplementary information required by GAAP, the auditor may choose any of the following options, except (Points : 5)

1 express an opinion on the information, if he or she has been engaged to examine such information. 2 express negative assurance on the information, if review procedures have been appropriately performed. 3 report on whether the information is fairly stated in relation to the financial statements taken as a whole, if appropriate procedures have been applied. 4 disclaim an opinion on the information.