Option C is the way to go. The scope and objective of the engagement being agreed upon based on the engagement client's needs is common to both assurance and consulting engagements.
I'm going with option A. Ensuring team members' objectivity is not impaired is a key requirement for an assurance engagement, as we need to maintain independence and impartiality.
Option D seems like the correct answer to me. The internal audit activity must ensure management actions have been implemented effectively or risk accepted, which is a requirement for an assurance engagement but not necessarily for a consulting engagement.
I think option B is the correct answer. Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement, as this could impair their objectivity.
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