27. A proposed assurance engagement can be accepted when the practitioner's preliminary knowledge about the engagement circumstances indicates that relevant ethical requirements will be satisfied and I. The subject matter of the engagement is appropriate. Il. The criteria to be used are suitable and are available to the intended users. Ill. The practitioner has access to sufficient appropriate evidence to support the conclusion. IV. The conclusion is to be contained in a written report. V. There is a rational purpose for the engagement. A. I, II and Ill only B. I, II, IV and V C. I, II, III and IV only D. I, II, III, IV and V