Which of the following statements would least likely appear in an audit engagement letter?

A$.$ The fees for our audit services will be at our regular per diem rates plus out$-$of$-$pocket expenses.

B$.$ We will provide you with a list of schedules and information needed by our staff during the audit.

C$.$ We will not disclose any information provided under the terms of this engagement letter to third

parties.

D$.$ Our audit will be conducted with the objective of expressing an opinion on the financial statements.