Which of the following statements best describes assurance services?

A. The preparation of financial statements or the collection, classification, and summarization of other financial information.

B. Services designed for the improvement of operations, resulting in better outcomes.

C. Independent professional services that are intended to enhance the credibility of information to meet the needs of an intended user.

D. Services designed to express an opinion on the fairness of historical financial statements based on the results of an audit.