When reporting on financial statements that include only summarized totals of account balances the Auditors conclusion should State whether the information in the summary financial statements
a. is complete with respect to disclosures required by the SEC
b. is fairly stated in all material respects in accordance with generally accepted accounting principles
c. is consistent and all material respects with a prior Year's summary financial statements
d. is fairly stated in all material respects in relation to the complete financial statements