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Which of the following statements correct regarding a review of a nonpublic entity's financial statements in accordance with Statements on Standards for Accounting and Review

Which of the following statements correct regarding a review of a nonpublic entity's financial statements in accordance with Statements on Standards for Accounting and Review Services (SSARS)?
a. It is not necessary for the accountant to obtain a management representation letter
b. An opinion is expressed in the review report
c. The accountant must be independent to issue the review report .
d. The accountant is required to assess the risk of fraud
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Which of the following statements is correct regarding a review of a nonpublic entity's financial statements in accordance with Statements on Standards for Accounting and Review Services (SSARSIP It is not necessary for the accountant to obtain a management representation letter An opinion is expressed in the review report The accountant must be independent to issue the review report. The accountant is required to assess the risk of fraud

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