Snow,CA,was Engaged by Master Limited to Examine and Report on Management's

Snow,CA,was engaged by Master Limited to examine and report on management's written assertion about the effectiveness of Master's internal control system over financial reporting.Snow's report should state that ________.

A) because of the inherent limitations in any system of internal control,errors or irregularities may occur and not be detected.
B) management's assertion is based on criteria established by the Canadian Institute of Chartered Accountants.
C) the results of Snow's tests will form the basis for Snow's opinion on the fairness of Master's financial statements in conformity with GAAP.
D) the purpose of the engagement is to enable Snow to plan an audit and determine the nature,timing,and extent of tests to be performed.