In connection with an audit of a nonissuer, the auditor would ordinarily use an engagement letter to

A. Mutually agree upon contingent fees between the company and the auditor.

B. Assert that a properly planned audit will detect and identify all material misstatements.

C. Specify any arrangements concerning the involvement of the company's internal auditors on the audit.

D. Determine which of the company's financial statement notes will be compiled by the auditor during the audit.