Choice "A" is correct. A report on agreed-upon procedures should include a list of the procedures performed (or reference thereto) and the related findings.
Choice "d" is incorrect. An agreed-upon procedures engagement to evaluate compliance with contractual requirements does not address the fair presentation of financial statements.
Choice "b" is incorrect. A report on agreed-upon procedures should be in the form of procedures and findings. An opinion is not provided.
Choice "c" is incorrect. A report on agreed-upon procedures would indicate that the sufficiency of the procedures is solely the responsibility of the specified parties, who in this case would be the group of royalty recipients (not Mill).