$4\mathrm{.}22$ Assertion$-$based or direct reporting

There are different categories and different types of assurance engagements:

$1.$ Assertion$-$based engagements and direct reporting engagements.

$2.$ Absolute, reasonable, limited and no assurance engagements.

$3.$ Positive form assurance and negative form assurance.

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$4.$ An audit and a review of a financial report.

$5.$ General$-$purpose financial reports and special$-$purpose financial reports,

users.

$6.$ Prospective financial information and historic financial information.

$7.$ Compliance, performance, forensic and continuous auditing.

Required

For each of the above explain in detail the characteristics of each item and the extent to which they differ from one another.