Which of the following is a conceptual difference between the International Standards for Assurance Engagements (ISAE) and International Auditing Standards (ISA)?

(A) ISAEs provide a framework for the attest function beyond historical financial statements.

(B) The requirement that the practitioner be independent in mental attitude is omitted from the ISAEs.

(C) The ISAEs do not permit an attest engagement to be part of a business acquisition study or a feasibility study.

(D) Internal control is important in ISAs but not ISAEs.