Why Was the International Standard on Assurance Engagements (ISAE)No

Why was the International Standard on Assurance Engagements (ISAE) No.3402,Assurance Reports on Controls at a Service Organization developed?

A) To provide an international assurance standard for allowing public accountants to issue a report for use by user organizations
B) To provide an international standard for measurements and to keep a check on the proper usage of the metric system
C) To provide an international standard and code of conduct for the protection of corporate data,copyrights,patents,and trade secrets
D) To provide an international assurance standard for the confidentiality of customer data and retaining the ownership of all data submitted to the service provider