Which of the Following Statements Is False Regarding Agreed-Upon Procedures

Multiple Choice

Which of the following statements is false regarding agreed-upon procedures engagements?

A) In this type of engagement, the independent practitioner is engaged to assist in evaluating subject matter or an assertion.
B) In this type of engagement, the nature, timing, and extent of agreed-upon procedures is the same for all engagements.
C) In this type of engagement, the practitioner does not perform a review, and does not provide an opinion or negative assurance.
D) In this type of engagement, the report should indicate that it is restricted in its use to specified parties.