The following opinion was included in the auditor's report: Opinion We have audited the financial statements of ABC Company (the Company), which comprise the statement of financial position as at December 31 , 20X1, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements present fairly, in all material respects, (or give a true and fair view of) the financial position of the Company as at December 31, 20X1, and (of) its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSS)." Indicate the type of assurance engagement that was performed on the financial statements of ABC Company. a. Compilation engagement b. Non-assurance engagement C. Limited assurance engagement d. Reasonable assurance engagement