33. A CPA has been engaged to perform a review of financial statements service for a client. enenti: hk of the nature of a review service). a. The CPA must perform the basic TOC and TOB procedures necessary to determine that the statements are in conformity with GAAP. b. The CPA may issue a positive opinion for this type of service. c. The CPA must review the effectiveness of a client's internal control for this type of service. The CPA is not performing this type of service according to the Statements on Auditing Standards (SASs). d