Which of the following best describes a reason that companies would want assurance on their XBRL filings?
A. Companies may begin to tag XBRL filings in more detail than is currently disclosed, introducing new information to investors.
B. The SEC requires assurance on XBRL filings.
C. XBRL International mandates assurance for all XBRL filings using current taxonomies.
D. Statement on Auditing Standards number 32 mandates assurance on XBRL filings.
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