C is corrent because, when performing an attest engagement, a CPA expresses a conclusion about the assertion on the subject matter.
A is incorrect because most litigation support services are not attest engagements.
B is incorrect because most management consulting engagements are not attestation engagements.
D is incorrect because control risk need not generally be assessed at a low level on attestation engagements; also, control may not be of major importance on some attest engagements.
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