In the normal course of performing their responsibilities, auditors often conduct audits or reviews of the following:

l$-$ A report on the effectiveness of internal control over financial reporting as required by Section $404$ of the Sarbanes$$Oxley Act.

m$-$ An examination report on whether a company$$s statement of greenhouse gas emissions is presented in conformity with standards issued by the World Business Council for Sustainable Development and the World Resources Institute.

n$-$ An auditor$$s report on whether the financial statements are fairly presented in accordance with International Financial Reporting Standards.

o$-$ An engagement to help a company structure a merger transaction to minimize the taxes of the combined entities.

p$-$ A report stating whether the company has complied with restrictive covenants related to officer compensation and payment of dividends contained in a bank loan agreement.

q$-$ A report on the effectiveness of internal controls at a company that provides payroll processing for other companies.

r$-$ A review report that provides limited assurance about whether financial statements are fairly stated in accordance with U$.$S$.$ GAAP.

s$-$ An evaluation of the voting process and certification of the outcome for Rolling Stone Magazine$$s $$Greatest Singer of All Time$$ poll.

t$-$ A report indicating whether a governmental entity has complied with certain government regulations.

u$-$ A report about management$$s assertion on the effectiveness of controls over the availability, reliability, integrity, and maintainability of its accounting information system.

v$-$ An evaluation of the effectiveness of key measures used to assess an entity$$s success in achieving specific targets linked to an entity$$s strategic plan and vision.

Required: For each of the services listed above, indicate the type of service from the list that follows.

$4-$ An audit of historical financial statements

$5-$ An attestation service other than an audit service

$6-$ An assurance or non$-$assurance service that is not an attestation service