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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.

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