Client Need	Type of Service
a.	A computer manufacturing company wants to provide assurance about estimated future results to be included in the companys annual report.
b.	A company that processes payroll for other companies wants to provide assurance on its internal control over financial reporting that will be useful to the auditors of the companies that use its services.
c.	A public company wants to provide its shareholders assurance about the narrative analysis of financial results provided in the companys Form 10-K.
d.	A service organization wishes to provide a general-use report from its auditor on its processing integrity and confidentiality controls.
e.	The relative of an institutionalized uncle wants a CPA firm to oversee the uncles financial affairs.
f.	A bank wants a CPA firm to confirm account receivables of a company that has pledged the receivables as collateral for a loan.
g.	A service organization wishes to provide a restricted-use report from its auditor to regulators on its processing integrity and confidentiality controls.
h.	A grocery store wants to provide the highest level of assurance that its prices are less than the prices of its competitors.

options are

Agreed-upon procedures

Attestation of MD&A

Attestation of prospective financial information

Elder care services

Other attestation service

SOC 1

SOC 2

SOC 3

XBRL engagement