An Audit of Historical Financial Statements Is a Form Of

An audit of historical financial statements is a form of:

A) assurance service in which the auditor issues a written report expressing an opinion about whether the financial statements are in material conformity with auditing standards.
B) attestation service in which the auditor issues a written report expressing an opinion about whether the financial statements are in material conformity with auditing standards.
C) attestation service in which the auditor issues a written report expressing an opinion about whether the financial statements are in material conformity with accounting standards.
D) none of the above