7. Mill, CPA, was engaged by a group of royalty recipients to apply agreed-upon 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 agreed-upon procedures should (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 concerning royalty payments. (D) Acknowledgment that the sufficiency of the procedures is solely Mill's responsibility.