Requirement (c) was for 3 marks, and required candidates to describe the type of conclusion that would be issued for a due diligence report and to compare this to an audit report. This was well answered by most candidates, who compared the type of assurance that could be offered for a due diligence assignment with that given in an audit report, and linked this to the type of work that is carried out. Credit was awarded for different types of answers, as some discussed due diligence as being performed as agreed upon procedures rather than a review engagement, either of which is appropriate.