Which of the following statements is true regarding the provision of assurance services? 

I. The third party who receives the assurance generally pays for the assurance received. 

II. Assurance services always involve a report by one person to a third party on which an independent organization provides assurance. 

III. Assurance services can be provided either on information or on processes. 

a. I and II 

b. II and III 

c. III only 

d. I, II, and III