A report based on a review of interim financial information (IFI) would include all of the following elements except
A. A representation that the financial statements are the responsibility of the auditor.
B. A description of the procedures for a review of interim financial information.
C. A statement about whether the auditor is aware of any material modifications that should be made to the accompanying financial information so that it conforms with the applicable financial reporting framework.
D. An identification of the interim financial information reviewed.