$15$ TB MA Qu$.20-58$ Following are a set of$...15$ points Following are a set of statements. For each statement indicate with an $"$ X $"$ whether it is correct with respect to an examination, a review, and$/$or an agreed$-$upon procedures engagement. Each statement may relate to none, one or more services. $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}\backslash$hline Statement & Examination & Review & Agreed$-$Upon Procedures $\backslash \backslash \backslash$hline $1.$ Independence is required. & & & $\backslash \backslash \backslash$hline $2.$ The report issued includes a list of procedures performed and a summary of findings. & & & $\backslash \backslash \backslash$hline $3.$ Subject matter is required for the engagement. & & & $\backslash \backslash \backslash$hline $4.$ The report includes limited assurance. & & & $\backslash \backslash \backslash$hline $5.$ The report includes negative assurance. & & & $\backslash \backslash \backslash$hline $6.$ Materially misstated client information leads to either a qualified or adverse opinion. & & & $\backslash \backslash \backslash$hline $7.$ The engaging party and the CPA agree to the procedures to be performed. & & & $\backslash \backslash \backslash$hline $8.$ This form of engagement is not available for a financial forecast. & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$