An auditor\'s report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following,except:A、A reference to the note to the financial statements that describes the cash receipts and disbursements basis of accounting.B、An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts and disbursements basis of accounting.C、A statement that the cash receipts and disbursements basis of accounting is not a comprehensive basis of accounting.D、A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America.