The AICPA and the IIA have positioned the au- diting professions to become "assurance professions." 

Required 

a. What is the difference between assurance services, attestation services, and au- diting services? 

b. What are the economic issues that drive the increased demand for assurance services? 

c. Identify one assurance engagement and one attestation engagement other than an audit of financial statements. What are the differences between the two? 

d. Does an audit always involve three parties, i.e. management, a third-party user, and an auditor? Explain.