An Assurance Provider Who Reviews the Financial Report of a Non-Reporting

An assurance provider who reviews the financial report of a non-reporting entity should issue a report containing the statement that a review:

A) provides negative assurance that internal control is functioning as designed.
B) provides a level of assurance that is less than that given in an audit.
C) is substantially more in scope than a compilation.
D) provides a high level of assurance based on inquiry and analytical procedures.