The following describes different types of services that CPAs can offer to clients. Highlight the description that best matches previously agreed services (agreed-upon procedures).

to. A bank hires a CPA firm to confirm the accounts receivable of a prospective customer, who offers their accounts receivable as collateral for a loan.

b. None of the other alternatives

c. The nephew pays for a CPA firm to analyze his aging uncle's finances before he can be accepted into a nursing home.

d. A certain company that processes payroll for other clients wants to have a report that provides assurance that its internal control system is adequate, so that the external auditors of the clients served by this company can take it in consideration.