For a compliance engagement, three conditions must be met. Which of the following is not one of

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For a compliance engagement, three conditions must be met. Which of the following is not one of the three conditions?
a. Management accepts responsibility for compliance.
b. Management’s evaluation of compliance is capable of evaluation and is measured against reasonable criteria.
c. Sufficient evidence is available to support management’s evaluation.
d. Management provides a report attesting to satisfactory compliance.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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