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A report on the effectiveness of internal control over financial reporting as required by Section 404 of the Sarbanes-Oxley Act. Which option is correct: 1.

A report on the effectiveness of internal control over financial reporting as required by Section 404 of the Sarbanes-Oxley Act. Which option is correct:

1. An audit of historical financial statements

2. An attestation service other than an audit service

3. An assurance service that is not an attestation service

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