单项选择题
Which
(1)
two of the following are elements of an assurance engagement?
A three-party relationship|
(2)
Suitable criteria|
(3)
Determination of materiality|
(4)
An engagement letter|
A.(1) and (2) only
B.(1) and (3) only
C.(2) and (3) only
D.(1), (2) and (3)