When an auditor reports on financial statements prepared according to a comprehensive basis of accounting other than GAAP, the auditor's report should: Group of answer choices have an explanatory paragraph added after the opinion paragraph to describe the framework. disclaim an opinion on whether the statements were examined in accordance with generally accepted auditing standards. not express an opinion on whether the statements are presented in conformity with the basis of accounting used. include an explanation of how the results of operations differ from the cash receipts and disbursements basis of accounting