Which of the following would not be appropriate to a report on an engagement to apply agreed-upon

Question:

Which of the following would not be appropriate to a report on an engagement to apply agreed-upon procedures to specified financial statement items?

a. Indicate the intended distribution of the report.

b. Provide an opinion on the specified elements, accounts, or items.

c. Enumerate the procedures performed.

d. State that the report relates only to the elements, accounts, or items specified.

Choose the correct answer.

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