Question：Which of the following non statutory audit engagements provides assurance?
A. Production of the financial statements.
B. Agreed upon procedures.
C. Production of the statement of cash flows.
D. Review of a business plan.
The correct answer is: Review of a business plan.
解析：Review engagements are designed to provide assurance to the user. Agreed upon procedures and compilation engagements (eg production of financial statements and statements of cash flows) are specifically excluded from being assurance engagements.
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