CPAs become involved in a variety of types of engagements. For each of the following statements, indicate whether it relates to an examination $($E$),$ review $($R$),$ or agreed$-$upon procedures $($A$)$ engagement. If the statement does not relate to examinations, reviews, or agreed$-$upon procedures, reply N$.$

Table Summary: Table has $2$ columns. Column $1$ titled Statement lists statements. Column $2$ titled Type of Engagement is left blank.

Statement Type of Engagement

a$.$ When financial statements are involved, this is referred to as an audit.

b$.$ The term $$We are not aware of any material modifications that should be made$$ is often included in the report.

c$.$ The report issued provides a summary of procedures performed $($determined by the user$)$ and findings.

d$.$ The report issued provides $$reasonable assurance.$$

e$.$ The procedures involved are generally limited to inquiry and analytical procedures.

f$.$ The report issued provides $$absolute assurance.$$

g$.$ The report issued provides $$limited assurance.$$

h$.$ The procedures followed are agreed upon with the specified user or users.

i$.$ This type of engagement provides more assurance than a review.

j$.$ The CPA need not be independent to perform this service.