You are at lunch discussing the scope of services that are available from you, a CPA, with the owner of a small, nonpublic company. The company's owner says that he might prepare some financial statements for you to look at, but he doesn't believe that an audit will be required, due to the small size of his company and the cost of such services. If he does prepare the financial statements, he is wondering if you will be able to indicate in some way that the statements are OK. On the other hand, he might just want assistance putting financial statements together and wonders if you could do that and still indicate that the statements are OK. You want to take on this potential new client. What kind of services might you suggest that you could provide? Since CPAs always have to rely on some kind of standards for the work that they perform for their clients, what standards would you rely on for the work being proposed? Based on the services you select, could you provide assurances on the accuracy of the information