Which of the following statements would not appear in the review report?

a. Our procedures include examination, on a test basis, of evidence supporting the amounts and other disclosures in the financial report.

b. Nothing has come to our attention that causes us to believe the financial report does not present fairly.

c. Due to the pervasive effect on the financial report of the matter discussed in the preceding paragraph, the accompanying report does not present fairly.

d. These procedures do not provide all the evidence that would be required in an audit.