Choice "C" is correct. In order for a practitioner to examine and report on management's assertion about the effectiveness of an entity's internal control, management must present its written assertion about the effectiveness of internal control.
Choice "d" is incorrect. There is no requirement that the practitioner rely on internal control.
Choice "a" is incorrect. No requirement for previous engagement experience exists in order to report on a client's internal control. However, the attestation examination must be integrated with an audit of the entity's financial statements.
Choice "b" is incorrect. The practitioner's report is considered appropriate for general distribution.