Using Partners Who Do Not Report to Audit Partners for the Provision

Using partners who do not report to audit partners for the provision of nonassuranc services to an assurance client would be an example of:

A) safeguards reducing the risk of conflict of interest created by the profession, legislation, or regulation.
B) safeguards reducing the risk of conflict of interest within a client.
C) safeguards reducing the risk of conflict of interest within a professional accounting firm.
D) All of the above
E) a and c only