A1. Elegant Constructions LLC is a construction company which was established in the year 2020. Ms. Adeela is the founder of the company. The company is involved in the construction of excellent quality buildings which had aesthetic elevations and appearance. Elegant Constructions LLC became popular in Rustaq region in the Sultanate of Oman. Like all other companies, thi new company also should get their financial statements audited. Ms. Adeela after discussing with her friends decided to appoint Smart Audit Services as the auditors for the company. Answer the following questions: A. Identify the type of assurance engagement and Justify by explaining, (3 Marks) B. 'Auditing and assurance are parts of the same process of verifying the information on the company's accounting records for accuracy and compliance with the accounting standards and principles'- Explain. (2 Marks) C. Explain the elements of assurance engagement between Elegant Constructions LLC and Smart Audit Services