An auditor can accept an assurance engagement only where the practitioner’s preliminary knowledge of the engagement circumstances indicates that:

(a) Relevant ethical requirements, such as independence and professional competence will be satisfed

(b) The subject matter is appropriate

(c) The criteria to be used are suitable and are available to the intended users

(d) The practitioner has access to suffcient appropriate evidence to support the practitioner’s conclusion

(e) The practitioner’s conclusion, in the form appropriate to either a reasonable assurance engagement or a limited assurance engagement, is to be contained in a written report

(f) All of the above