In a review engagement, the accountant should establish an understanding with a nonissue, in writing, regarding the services to be performed. The understanding should include all of the following except a

O Provision that the engagement cannot be relied upon to disclose errors, fraud, or illegal acts.

O Description of the nature and limitations of the services performed.

O Description of the report the accountant expects to render.

O Provision that any errors, fraud, or illegal acts that come to the accountant's attention need not be reported.