31. The statements shown below, numbered 1 through 8, present various phrases or characteristics that may apply to audits, reviews, and compilations. Place an X in the appropriate cell on the right side of the page if the phrase or characteristic applies to the listed service. Be aware that each statement may apply to one or more of the listed services. Agreed-Upon Statement Examination Review Procedures 1. Independence is Required 2. The report issued includes a list of procedures performed and a summary of findings 3. Subject matter is required for the engagement 4. The report includes limited assurance 5. The report includes negative assurance 6. Materially misstated client information leads to either a qualified or adverse opinion 7. Specified parties agree on the nature of the procedures 8. This form of association is not available for a financial forecast