2. Which of the following statements regarding sufficient appropriate evidence is true as it relates to the elements of an assurance engagement? a) The practitioner plans and performs the assurance engagement to obtain sufficient appropriate evidence about whether the subject matter is free from material misstatement. b) The practitioner is only concerned with the quality and quantity of available evidence when determining the nature, timing and extent of evidence-gathering procedures to support the opinion. c) The practitioner is only concerned with the quality of available evidence when determining the nature, timing and extent of evidence-gathering procedures to support the opinion. d) The practitioner plans and performs the assurance engagement to obtain sufficient appropriate evidence about whether a suitable criterion is free from material misstatement