Assessing Disclosures Does Not Require Reasonable Assurance of Which of the Following

Multiple Choice

Assessing disclosures does not require reasonable assurance of which of the following?

A) The disclosures are understandable to users.
B) Disclosed events and transactions have occurred and pertain to the entity.
C) All material and immaterial disclosures have been reported.
D) The information is disclosed accurately and at appropriate amounts.