Choice "D" is correct. A sufficient understanding of internal control is not required to be obtained in an attestation engagement.
Choice "a" is incorrect. In an attestation engagement, sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report.
Choice "c" is incorrect. An attestation report should identify the assertion being reported on and state the character of the engagement.
Choice "b" is incorrect. In an attestation engagement, the work should be adequately planned and assistants, if any, should be properly supervised.
