2 2 of 2 Read the overview below and complete the activities that follow. Companies can retain public accountants to perform three types of attest services related to their These three are audits, reviews, and agreed-upon procedures. CONCEPT REVIEW Accountants can provide different levels of assurance on financial statements. The levels vary with evidence or procedures needed and the amount of assurance provided. The most frequent types agreed upon procedures. Part 2 Concept Check Print The suitable criteria in a financial statement audit are set forth in the financial reporting framework selected by management, often 2 A(n) 3. A(n) 4. In a(n) 5. A(n) provides the highest form of assurance CPAs can offer is generally limited to inquiry and analytical procedures. the risk of material misstatement is low. report includes the wording that we are not aware of any material modifications.