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 an entity's internal controls over financial reporting?

A) An assurance engagement to examine and report on management's written assertions about the effectiveness of its internal control system.
B) An audit engagement to render an opinion on the entity's internal control system.
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 structure.
D) A consulting engagement to provide constructive advice to the entity on its internal control system.