Answer:
D. Issue a written communication expressing a conclusion about the reliability of a written assertion that is the responsibility of another party.
Step-by-step explanation:
An attestation engagement which could also reffered to as assertion- based engagement could be explained as a situation wheryby a third party is allowed to evaluate a subject matter by the clients.
It should be noted that CPA is engaged to: Issue a written communication expressing a conclusion about the reliability of a written assertion that is the responsibility of another party.