Chan & Chow offer their clients a range of professional services, including: a. providing advice on accounting policies and accounting standards b. auditing annual financial reports c. providing assistance to management and the board in strengthening internal controls and corporate governance practices d. providing assistance with the establishment and training of internal audit teams e. checking compliance with company policies and legislative regulations Required: For each of the five (5) services (a. - e.) listed above, determine whether it is an assurance engagement or not and explain your answer.