A CPA started to audit the financial statements of a nonissue. After completing certain audit procedures, the client requested the CPA to change the engagement to a review because of a scope limitation. The CPA concludes that there is reasonable justification for the change. Under these circumstances, the CPa's review report should include a
A.
Statement that a review is substantially less in scope than an audit
B.
Reference to the scope limitation that caused the changed engagement
C.
Description of the auditing procedures that were completed before the engagement was changed
D.
Reference to the CPA’s justification for agreeing to change the engagement.