Quantum,CPA,was Engaged by a Group of Oil and Gas Royalty

Quantum,CPA,was engaged by a group of oil and gas royalty recipients to apply agreed-upon procedures to financial data supplied by Ziphar Co.regarding Ziphar's written assertion about its compliance with contractual requirements to pay royalties.Quantum's report on these agreed-upon procedures should contain a(n) :

A) Disclaimer of opinion about the fair presentation of Ziphar's financial statements.
B) List of the procedures performed (or reference thereto) and Quantum's findings.
C) Opinion about the effectiveness of Ziphar's internal control activities concerning royalty payments.
D) Acknowledgment that the sufficiency of the procedures is solely Quantum's responsibility.