133. Match the following defi nitions (or partial defi nitions) of the various types of services to the appropriate service. Each service may be used once or not at all. LO 1-1, 2, 6 Defi nition (or Partial Defi nition) Service a. An attest engagement in which the CPAs agree to perform procedures for a specifi ed party and issue a report that is restricted to use by that party. b. An engagement designed to express limited assurance relating to subject matter or an assertion. c. An engagement in which the CPAs issue an examination, a review, or an agreed-upon procedures report on subject matter or an assertion about subject matter that is the responsibility of another party (e.g., management). d. An examination designed to provide an opinion that is the CPAs highest level of assurance that the fi nancial statements follow generally accepted accounting principles, or another acceptable basis of accounting. e. As required by the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board, an audit that includes providing assurance on both the fi nancial statements and internal control over fi nancial reporting. f. Professional services that enhance the quality of information, or its context, for decision makers. g. An attest engagement designed to provide the highest level of assurance that CPAs provide on an assertion.

1. Agreed-upon procedures engagement 2. Assurance services 3. Attest engagement 4. Audit of fi nancial statements 5. Compliance audit 6. Examination 7. Integrated audit 8. Operational audit 9. Review