Computer Services Company $($CSC$)$ processes payroll transactions for schools. Drake, CPA, is engaged to report on management's description of CSC$\text{'}$s system and suitability of the design of controls. CSC$\text{'}$s system is relevant to the schools' internal control, so Drake's report will be useful in providing the schools' independent auditors with information necessary to plan their audits. Drake's report expressing an opinion on CSC$\text{'}$s system and suitability of the design of controls should contain:

a statement that CSC$\text{'}$s management has disclosed to Drake all design deficiencies of which it is aware.

a written assertion by management on whether the service organization$$s controls were suitably designed.

a paragraph indicating the basis for Drake's assessment of control risk.

an opinion on the operating effectiveness of CSC$\text{'}$s policies and procedures.