Choice "D" is correct. A statement referring to standards established by the AICPA should be included in a practitioner's report on the application of agreed-upon procedures.Choice "c" is incorrect. Agreed-upon procedure reports state that the practitioner did not conduct an examination of the subject matter.Choice "a" is incorrect. No opinion is rendered in an agreed-upon procedure engagement. An opinion is rendered in an examination or audit engagement.Choice "b" is incorrect. Agreed-upon procedure engagements do not provide any assurance.
