Which of the following services is not an example of a nonassurance service?

		A. The auditor examines the computer operations of a large corporation to evaluate whether the procedures are likely to prevent misstatements in accounting and operating data.
		B. The auditor compiles the tax return of a multinational corporation in accordance with the tax code.
		C. The auditor prepares the financial statements of a client's company from its financial records in accordance with Generally Accepted Accounting Principles.
		D. The auditor examines employee time records and personnel records to advice management how to maximize the effective use of personnel.