Which of the Following Best Describes a CPA's Engagement to Report

Multiple Choice

Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over financial reporting?

A) An attestation engagement to examine and report on management's written assertions about the effectiveness of its internal control.
B) An audit engagement to render an opinion on the entity's internal control.
C) A prospective engagement to project, for a period of time not to exceed one year, and report on the expected benefits of the entity's internal control.
D) A consulting engagement to provide constructive advice to the entity on its internal control.