Elegant Constructions is a construction company which was established in the year 2020. Ms. Adeela is the founder of the company. The company is involved in the construction of excellent quality buildings which had aesthetic elevations and appearance. Elegant Constructions Company became popular in Rustaq region in the Sultanate of Oman. Like all other companies, this new company also should get their financial statements audited. The financial statements and all other operations of the company was checked and verified by Ms. Zeenat, the head of Marketing Department who is very knowledgeable and has more 15 years of experience. The shareholders of the company and the audit committee decided to appoint Smart Audit Services as the auditors for the company.
Answer the following questions:

a. Identify the type of assurance engagement between Elegant Constructions and Smart Audit Services and Justify by explaining.   

b. Auditing and assurance are parts of the same process of verifying the information on the company’s accounting records for accuracy and compliance with the accounting standards and principles’- Explain.

c. Differentiate the audit services of Ms. Zeenat, the head of Marketing Department and Smart Audit Services, the auditors of the company.