Which of the following is true about required audit procedures related to the Form $5500$ per SAS No$.136?$

a$.$

Prior to the report release, a draft of Form $5500$ should be substantially complete and reviewed by the auditor to identify any material inconsistencies with the ERISA plan financial statements.

b$.$

If material inconsistencies exist between the Form $5500$ and the audited financial statements, alter the financial statements to match the Form $5500.$

c$.$

If necessary revisions are not made to the financial statements based on comparison to the Form $5500,$ consider whether a report modification is necessary in conformance with AU$-$C Section $705.$

d$.$

If necessary revisions are not made to the Form $5500$ compared to the financial statements, no specific actions are necessary.