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When an audit client includes pro-forma financial information in its SEC filing: A. The auditor must perform a separate audit of the pro-forma information. B.

When an audit client includes pro-forma financial information in its SEC filing:

A. The auditor must perform a separate audit of the pro-forma information.

B. The auditor is required to review the pro-forma information to see if it is inconsistent with the financial statements.

C. The auditor may be engaged by an underwriter to provide a comfort letter on the pro-forma information.

D. 1 and 2 only.

E. 2 and 3 only.

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