When is a compilation considered to be an assurance engagement? Which of the following answer is correct? a) When the accountant performing the compilation discloses her/his lack of independence. b) When the accountant performing the compilation is working for the client in a management capacity. c) When the accountant performing the compilation has no direct financial interest in the client. d) All compilations are considered to be assurance engagements. e) None of the above are distinguishing characteristics of a compilation