选项
A.
‘An engagement in which a responsible party expresses a conclusion designed to enhance the degree of confidence of intended users about the outcome of the evaluation or measurement of a subject matter against criteria’
B.
‘ An engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria’
C.
‘ An engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of intended users other than the responsible party about a subject matter’
正确答案：B