The AICPA assurance service, called CPA Performance Review, attempts to provide users

with

A. A profile of the business risks and the appropriate systems in place to manage those

risks.

B. An evaluation of whether an entity has reliable measures of performance beyond the

traditional financial statements.

C. An assessment of management’s assertion on internal control and whether the system is

meeting the objectives of the organization.

D. An opinion on whether the financial statements are fairly stated.

E. None of the above.