Following are a set of statements. For each statement indicate with an "X" whether it is correct with respect to an examination, a review, and/or an agreed-upon procedures engagement. Each statement may relate to none, one or more services

	Statement	Examination	Review	Agreed-upon procedures
1.	Independence is required.
2.	The report issued includes a list of procedures performed and a summary of findings.
3.	Subject matter is required for the engagement.
4.	The report includes limited assurance.
5.	The report includes negative assurance.
6.	Materially misstated client information leads to either a qualified or adverse opinion.
7.	Specified parties agree on the nature of the procedures.
8.	This form of engagement is not available for a financial forecast.