"Sarbanes-Oxley Requirements.
the Sarbanes-Oxley Act, which applies to issuers, requires the auditor committee to approve the engagement of the auditor,"
a) Audit of internal control [non-issuers]-SAS
b) Audit of internal control [issuers]-SAS
c) Audit of external control [issuers]-SAS
d) Audit of external control [non-issuers]-SAS