Each of the below is an assurance service except... Auditing F/S Reviewing F/S All options are assurance engagements. Compiling F/S A client's business model is the sale and shipment of goods. Which of the following is not used as an alternative procedure when no reply is received for a positive A/R confirmation? Inspecting sales invoices and shipping documents. Testing for restrictive endorsements on cash receipts. Examining cash receipts in the subsequent period. Inspecting contracts with customers