Non-accounting data included in a long-form report have been subjected to auditing procedures. The auditor’s report should state this fact and should explain that the non-accounting data are presented for analysis purposes. In addition, the auditor’s report should state whether the non-accounting data are:
a. audited, unaudited, or reviewed on a limited basis.b. fairly stated in all material respects in relation to the basic financial statements taken as a whole.
c. beyond the scope of the normal engagement and therefore, not covered by the opinion on the financial statements.
d. within the framework of generally accepted auditing standards, which apply to the financial statements taken as a whole.