When comparative financial statements are presented but the predecessor auditor's report is not presented, the current auditor should do which of the following in the audit report?

a.

Disclaim an opinion on the prior year's financial statements.

b.

Identify the predecessor auditor who audited the financial statements of the prior year.

c.

Make no comment with respect to the predecessor audit.

d.

Indicate the type of opinion expressed by the predecessor auditor.