Which of the following statements would be least likely to be included in an audit engagement letter? O The fees for our services will be at our regular per diem rates plus out-of-pocket expenses O Our audit will be conducted with the objective of our expressing an opinion on the financial statements O We will provide you with a list of schedules and information needed by our staff during the audit. o We will not disclose any advice provided under the terms of this engagement letter to third parties unless instructed to do so