An Assurance Engagement Is One in Which a CA Is

An assurance engagement is one in which a CA is engaged to

A) Issue a written communication expressing a conclusion concerning a subject matter for which an accountable party is responsible.
B) Provide tax advice or prepare a tax return based on financial information the CA has not audited or reviewed.
C) Testify as an expert witness in accounting, auditing, or tax matters, given certain stipulated facts.
D) Assemble prospective financial statements based on the assumptions of the entity's management without expressing any assurance.