79 For questions 79 to 87, match the type of engagement to the statement. A-Examination B - Review C-Agreed Upon Procedures D- None When the financial statements are involved, this is referred to as an audit. 80. The term "we are not aware of any material modifications that should be made" is often included in the report. 81. The report issued provides "reasonable assurance". 82. The procedures involved are generally limited to inquiry and analytical procedures. 83. The report issued provides "absolute assurance". 84. The report issued provides "limited assurance". 85. This type of engagement provides more assurance than a review. 86. The CPA need not be independent to perform this service. The report issued would indicate a "negative assurance". 87