Assuming that the law or regulation provides that audited financial statements do not need to be made available to the intended users of the conden...

Assuming that the law or regulation provides that audited financial statements do not need to be made available to the intended users of the condensed financial statements and establishes the criteria for the preparation of these condensed financial statements, the said law or regulation requires that:
I - the condensed financial statements are accompanied by the auditor's report;
II - the criteria applied are adequately disclosed;
III - the condensed financial statements correspond to the respective information in the audited financial statements or can be redone from them;
IV - considering the objective of the condensed financial statements, they contain the necessary information and are at an appropriate level of aggregation, so as not to be misleading in the circumstances.

a) Only item I is correct.
b) Items II and III are correct.
c) Items I, II, and III are correct.
d) Items I, II, III, and IV are correct.