Argon, a new hire in Sky and Co. audit firm, was attending a training on the different service offerings being provided by the firm to it clients. Being a new professional in the audit industry, Argon was surprised to know that aside from Audit services, the firm also provides other Assurance and Attestation services which are terms Argon was not knowledgeable previously. Which among the following statements is correct when discussing the relationship between Assurance, Attestation, and Audit services? The difference between the three services lies on the subject matter being audited or reviewed since only Audit services involve financial information while the others do not. Independent CPAs can only perform Audit services, while Assurance and Attestation services are for non-independent CPAs only. Among the three services, Audit is the most specific and it involves the audit of financial statements and internal controls over financial reporting. Assurance, Attestation, and Audit services vary in terms of the type of client involved wherein Audit services can only be provided to public companies while the others are for private companies as well