Practitioner P is engaged by party E to perform an agreed-upon procedures engagement on responsible party R. Responsible party R does not provide representations to practitioner P. May Practitioner P may still issue a report? a. a. No, to do so would be nethical. b. Yes, because professional standards for this area do not require that practitioners request an assertion from the responsible party. c. Yes but only if Practitioner P discloses this refusal to provide a written assertion in the practitioner's report (if a report is issued). d. No, professional standards for this area require that practitioners request