16. Mill, CPA, was engaged by a group of royalty recipients to apply agreedupon procedures to financial data supplied by Modern Co. regarding Modern's written assertion about its compliance with contractual requirements to pay royalties. Mill's report on these agreedupon procedures should contain a(an) (A) Disclaimer of opinion about the fair presentation of Modern's financial statements. (B) List of the procedures performed (or reference thereto) and Mill's findings. (C) Opinion about the effectiveness of Modern's internal control activities. (D) Acknowledgment that the sufficiency of the procedures is solely Mill's responsibility.