Problem

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

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 the satisfactory compliance.

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