Explanation
According to the BABOK® Guide, a requirement is a usable representation of a need. The level of detail and formality of the requirement depends on the context and the audience of the requirement. The goal is to communicate the requirement effectively, not to adhere to a rigid format or level of detail1.
Option A is incorrect because not all requirements need to have technical, business, functional, and non-functional attributes. Some requirements may be more relevant to one or more of these aspects than others.
Option C is incorrect because the organizational process assets are not the only factor that determines the level of detail of the requirements. The stakeholder needs, preferences, and expectations also play a role.
Option D is incorrect because the work package level of WBS is not necessarily the same as the requirement level. The WBS is a project management tool that decomposes the project scope into manageable components, while the requirements describe the needs and expectations of the stakeholders. The WBS and the requirements may not have a one-to-one correspondence.