Identify which option below represents the key benefits of an assurance report and why users rely on them.

$1.$ Provides an independent, professional opinion on the subject matter.

$2.$ Adds confidence to other users.

$3.$ Provides Absolute Assurance

$4.$ Acts as a deterrent to error and$/$or fraud.

A: $1,2$ and $4$

B: $1$ and $2$

C: $2$ and $4$

D: $1,3$ and $4$