When Auditors Are Engaged in Work Where No Assurance Is

When auditors are engaged in work where no assurance is provided this means;

A) That the review indicates adverse finding and the auditors are not prepared to give an assurance that the information gives a true and fair view.
B) The auditors found anomalies in the financial information and no assurance will be given until further testing is conducted
C) An assurance is not provided as the client determines the nature, timing and extent of the evidence that is gathered and will determine their own outcome
D) No assurance is provided as the client will determine the outcome once the auditors have gathered the data.