the context of assurance activities, what does the term "assurance competence" refer to$?*$ correct answer is

A$.$ To the degree to whichan Assurance Provider can be impartial, disinterested, independent, and free to conduct necessary activities to form an opinion about the subject matter

B$.$ To the degree to which an Assurance Provider can communicate effectively with stakeholders.

C$.$ To the degree to which an Assurance Provider can use sophisticated, professional, and structured techniques to evaluate the subject matter.

D$.$ To the degree to which an Assurance Provider can manage conflicts of interest and ethical dilemmas.