An accountant who reviews the financial statements of a nonpublic entity should issue a report stating that a review:

An accountant who reviews the financial statements of a nonpublic entity should issue a report stating that a review:

a. is substantially equivalent in scope to an audit.
b. is substantially more in scope than a compilation.
c. is substantially less in scope than an audit.
d. provides only limited assurance that the financial statements are fairly presented.