To which type of assurance engagement does the umbrella standard ASAE 3000 (ISAE 3000) Assurance Engagements other than Audits and Reviews of Historical Financial Information' not apply?

A.A performance audit on a government department.

B.A review of a half-yearly financial report.

C.A limited assurance report on the effectiveness of internal control.

D.A limited assurance engagement on prospective financial information.