In comparing and contrasting assurance and non-assurance engagements, which of the following statements is true?

a) Both assurance and non-assurance engagements are performed by public accountants in the role of an auditor practitioner.

b) Both assurance and non-assurance engagements involve reporting factual findings, leaving recipients of the report to derive their own conclusions.

c) Assurance engagements require the practitioner to obtain sufficient appropriate evidence to confirm whether the subject matter is free from material misstatement; non-assurance engagements do not have this requirement.

d) Both assurance and non-assurance engagements provide some assurance on the subject matter being examined.