$5-3.$ Other types of assurance services provided by CPAs have developed as a natural extension of the audit function.

Required:

$5-3$a$.$ Explain what is meant by the term assurance services.

$5-3$b$.$ Describe the forces that have caused a demand for other types of assurance services.

$5-3$c$.$ Describe the subset of assurance services governed by the Statements of Standards for Attestation Engagements.