If information accompanying the basic financial statements in an auditor-submitted document has been subjected to auditing procedures, the auditor may include in the auditor’s report on the financial statements an opinion that the accompanying information is fairly stated in
- Accordance with US generally accepted auditing standards.
- Conformity with US generally accepted accounting principles.
- All material respects in relation to the basic financial statements taken as a whole.
- Accordance with attestation standards expressing a conclusion about management’s assertions.