b$-$ Which of the following professional services is an attestation engagement?

$1.$ A consulting service engagement to provide computer$-$processing advice to a client

$2.$ The preparation of financial statements from a client$$s financial records

$3.$ An income tax engagement to prepare federal and state tax returns

$4.$ An engagement to report on compliance with statutory requirements

c$-$ Which of the following attributes is likely to be unique to the audit work of CPAs as compared to the work performed by practitioners of other professions?

$1.$ Independence

$2.$ Competence

$3.$ Due professional care

$4.$ Complex body of knowledge