Please answer correct with reason

Which of the next statements describe a typical situation which requires the issuance of a service auditor report?

a.

Prospective financial statements that present expected results, given one or more hypothetical assumptions.

b.

Services to help older individuals maintain their lifestyle and financial independence.

c.

A CPA measures or evaluates the underlying subject matter against criteria and provides an opinion.

d

Engagements that provide assurance on systems' security, availability, integrity, confidentiality and privacy.