Which one of the following statements about the audit of crypto$-$assets is true?

Question $2$ options:

a$)$

Crypto$-$assets are very similar to investments, and are audited in the same way.

b$)$

Crypto$-$assets are not a currency, so there are limited auditing requirements.

c$)$

The CPA Canada Handbook $$ Assurance includes a specific standard on how to audit crypto$-$assets.

d$)$

Only auditors with an understanding of how crypto$-$assets work should accept engagements that include the audit of these assets.