9. For the following service, which are belong to the type of "other assurance service"?
(1) An engagement to help a company structure a merger transaction
(2) A report on the effectiveness of internal control over financial reporting as required by SOX 404
(3) Develop fraud risk profiles and assess the adequacy of company systems and policies in preventing and detecting fraud and illegal acts.
(4) Report pm whether the information in a company's corporate responsibility reports is consistent with company information.
(5) Issue a review report to the financial statements.
(A) 1,3,4,5
(B) 1,3,5
(C) 3,4
(D) 1,2,3,4,5

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