A CPA was engaged to calculate the rate of return on a specific investment according to an agreed-upon formula and verify that the resultant percentage agrees to the percentage in an identified schedule. The CPA's report on these agreed-upon procedures should contain: Multiple Choice A disclaimer of opinion on the fair presentation of the financial statements. An opinion about the fairness of the agreed-upon procedures. A separate paragraph describing the effectiveness of the internal controls. A disclaimer of responsibility for the sufficiency of these procedures