The board of ABC has asked your firm to conduct a review of ABC's compliance with hygiene regulations, in order to allow the board to assess whether the appropriate processes have been implemented at each of the nine restaurants.The partner responsible for the review of hygiene compliance has informed you that the engagement is an assurance engagement.

Which of the following wouldNOThave been relevant to the partner in forming this opinion?

Select one:

A.

The determination of materiality

B.

The existence of a three-party relationship

C.

The subject matter

D.

The existence of a suitable criteria