A practitioner has been engaged to apply agreed-upon procedures in accordance with Statements on Standards for Attestation Engagements (SSAE) to prospective financial statements. Which of the following conditions must be met for the practitioner to finalize the engagement? Group of answer choices The prospective financial statements include a summary of significant accounting policies. The practitioner takes responsibility for the sufficiency of the agreed-upon procedures. The engaging party acknowledges that the procedures performed were appropriate to meet the intended purpose of the engagement. The practitioner reviews the findings and reaches an opinion based on the procedures performed