Of the followin SSARS engagements, which requires limited assurance rather than no assurance?

One of the general conditions for SSARS engagements contains the phrase “presumptively mandatory requirements”. Under this definition:

Jim Jones, CPA has been engaged by management to assist them in the preparation of financial statements. This engagement qualifies as a:

GAS require a written report on internal control:

Auditors should not accept and engagement under SSARS if they question:

A CPA auditor has determined that a client which had received a federal grant, fraudulently reported information to the federal government. Management of the client refuses to recognize the fraud. Of the following parties, which should the auditor contact first?