Which of the following statements relating to attest and assurance services is not correct?

Multiple Choice $$

In performing an attest service, the CPA determines the correspondence of the subject matter $($or an assertion about the subject matter$)$ against criteria that are suitable and available to users. $$

Assurance services can be performed to improve the quality or context of information for decision makers.

Financial statement auditing is a form of attest service but it is not an assurance service. $$

Independence is an important attribute of assurance service providers.