give the answer without explaination

In which of the following engagements will the auditor provide the highest level of assurance? Select one: a. D Ltd has requested its auditors consider a number of specific transactions for evidence of fraudulent activity as a number of concerns have been raised about a key member of staff. b. B Ltd has requested its auditor examine its half-year financial report. The board of directors has indicated a full audit is not required. C. C Pty Ltd have requested its auditors consider specific areas of a new IT application and report on any deficiencies in internal controls in the stated areas prior to implementation of the application. d. A Ltd requests its auditors evaluate compliance with the company's risk management policies as approved by the board of directors. The auditor has been asked to provide a written report indicating whether or not the policy has been adhered to. When the auditor has assessed the level of control risk at less than high, the auditor should document: Select one: a. the implications of the assessment for the overall audit strategy. b. all of the given answers. c. the understanding of the entity's internal control components obtained to plan the audit. d. the conclusion and the basis for that conclusion