Choice "A" is correct. Attestation standards provide a framework for the attest function beyond historical financial statements.
Choice "b" is incorrect. The independence standard is almost the same for both attest engagements and audits.
Choice "c" is incorrect. An attest engagement may be part of a larger engagement (such as a business acquisition study or a feasibility study).
Choice "d" is incorrect. Attestation standards include two standards that parallel GAAS: planning/supervision and evidence. They do not include the internal control standard.
