International Standards on Review Engagements (ISRE) stipulates instances where the practitioner should not accept a review engagement. Which of the following represents such instances?

Please note that there could be more than one correct option.

a.The practitioner is unable to evaluate the internal control system of the client and a poor internal control system may result in thefinancial statements being materially misstated due to the poor design and implementation of the internal controls.

b.The practitioner has cause to doubt managements integrity such that it is likely to affect proper performance of the review.

c.The basis upon which the engagement is to be performed is not agreed with management or those charged with governance throughestablishing that the preconditions for a review engagement are present.

d.The practitioner is unable to identify the purpose for the review engagement and the intended users of the financial statements, or isnot satisfied that there is a rational purpose for the engagement.