Answer:
Includes the preparation of a report of the CPA's findings.
Step-by-step explanation:
The attest function represent the main role of the CPA. It is basically a CPA review of the company financial statement and it involved the preparation of the report i.e. written with regard to the CPA findings. It examines all the types of data that is used in the audit also the audit report i.e. finished.
So as per the given options, the option b is correct