In an agreed-upon procedure, the auditor is responsible for all the below, except:

(a) To carry out the procedures and report the findings in accordance with the general, fieldwork, and reporting standards

(b) Assumes the risk that misapplication of the procedures may result in inappropriate findings being reported

(c) Assumes the risk that appropriate findings may not be reported or may be reported inaccurately

(d) Assumes the risk of any inappropriately use of his findings by the specified parties