Which of the Following Is Not Subject Matter That Would

Multiple Choice

Which of the following is not subject matter that would be attested to in a non-audit attestation engagement?

A) Historical events such as the price of a market basket of goods on a certain date.
B) Corporate governance, compliance with law and regulations, or human resource practices.
C) Management's assertions about historical financial information and associated disclosures.
D) Prospective financial information, performance measurements, or backlog data.