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, select None. Type of Engagement a. b Statement The term "We are not aware of any material modifications that should be made" is often included in the report. The report issued provides a summary of procedures performed (determined by the user) and findings. The CPA need not be independent to perform this service. The report issued provides "absolute assurance". The report issued provides "limited assurance". d. e