12. An "unasserted claim" is found where the audit client's competitor is aware of a violation of a patent agreement by the audit client. False True 13. Unlike an "Audit -" or a "Review Engagement", a Compilation Engagement provides for no assurance. False True 14. An "Internal / Independent Review" is performed at the completion of an audit engagement by an individual from within the accounting firm who (1) has had no experience on the engagement, and (2) who has not been biased by the ongoing relationship between the regular auditors and the client. False True