An Engagement Letter Contains Express or Implied Terms of the Contractual

Multiple Choice

An engagement letter contains express or implied terms of the contractual arrangement with the client. Which of the following is not one of those terms?

A) to exercise a reasonable degree of skill and care.
B) to report the duties of the auditor.
C) to be independent of the company.
D) to give an opinion on the truth and fairness of the financial statements of the company.