After finalising an engagement, Peter issues a report to management that identifies gaps noted and provides recommendations on how to address those gaps. The report also includes agreed timelines when gaps will be addressed by management. Is the above assurance engagement

No, because Peter reported to management and did not provide any assurance.

b.

Yes, because Peter has provided an opinion on what he considers to be gaps and has provided recommendations to address them.

c.

No, because it is not clear on who the responsible party is in the above case.

d.

Yes, because Peter evaluated the organisation against a criteria he had predetermined, identified gaps and also provided recommendations.