Options to answer the question: The question has to be answered by choosing the option below:

1. Independent Accountants Report on Applying Agreed-Upon Procedures

2. To: ABC Company

1c	We have performed the procedures enumerated below, which were agreed to by ABC Company, on [the subject matter].
2c	ABC Companys management is responsible for [the subject matter]. The sufficiency of these procedures is solely the responsibility of the parties specified in this report.
3c	Our responsibility is to express an opinion on [ABC Companys assertion or subject matter] based on our XXXXX.
4c	This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.
5c	Those standards require that we plan and perform the XXXXX to obtain limited assurance about whether any material modifications should be made to [ABC Companys assertion or subject matter] in order for it to be fairly stated.
6c	XXXXX involves performing procedures to obtain evidence about [ABC Companys assertion or subject matter].
7c	Accordingly, we do not express such an opinion or conclusion.
8c	We give no assurances on the findings in this report.
9c	Based on our XXXXX,we are not aware of any material modifications that should be made to [ABC Companys assertion or subject matter] in order for it to be fairly stated.
10c	This report is intended solely for the information and use of the ABC Company Board of Directors and is not intended to be, and should not be, used by anyone other than the specified parties.

• Independent Accountants Report

• To: ABC Company

1a	We have examined ABC Companys assertion that [identify the assertion, including the subject matter and the criteria].
2a	ABC Companys management is responsible for its assertion.
3a	Our responsibility is to express a conclusion on [ABC Companys assertion or subject matter] based on our XXXXX.
4a	Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.
5a	We were not engaged to and did not conduct XXXXX.
6a	The objective of which would be the expression of an opinion or conclusion, respectively, on [ABC Companys assertion or subject matter].
7a	Our focus was on matters subject to increased risk and material misstatement.
8a	Accordingly, we do not express such an opinion. We believe that our XXXXX provides a reasonable basis for our conclusion.
9a	We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. In our opinion, [ABC Companys assertion or subject matter] is fairly stated, in all material respects.
10a	This report is intended solely for the information and use of the ABC Company Board of Directors and is not intended to be, and should not be, used by anyone other than the specified parties.

• Independent Accountants Review Report

• To: ABC Company

1b	We have reviewed ABC Companys assertion that [identify the assertion, including the subject matter and the criteria].
2b	ABC Companys management is responsible for its assertion.
3b	Consequently, we make no representation regarding the sufficiency of the procedures either for the purpose for which this report has been requested or for any other purpose.
4b	Our review was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.
5b	Those standards require that we plan and perform the XXXXX to obtain reasonable assurance about whether [ABC Companys assertion or subject matter] is fairly stated, in all material respects.
6b	XXXXX involves making hypothetical assumptions about existing conditions.
7b	XXXXX is substantially less in scope than XXXXX, the objective of which is to obtain reasonable assurance about whether [ABC Companys assertion or subject matter] is fairly stated, in all material respects, in order to express an opinion.
8b	The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of [ABC Companys assertion or subject matter], whether due to fraud or error.
9b	Had we performed XXXXX, other matters might have come to our attention that would have been reported to you.
10b	This report is intended solely for the information and use of the ABC Company Board of Directors and is not intended to be, and should not be, used by anyone other than the specified parties.

Note:

(To solve this question you need to choose which option fits this question( for example: for no. 3 statement only the options with 3a,3b,3c can be the choice) There is nothing else missing in this question. All the above mention are options to answer the question below. Hope this will help to solve this problem.

Question:

A new intern in the office of Baldwin and Associates, CPAs, prepared an examination report, a review report, and an agreed-upon procedures report using notes the partner had made from the AICPA attestation standards. Unfortunately, the notes were mixed resulting in errors (e.g., a statement on the examination report belongs on the review report). The intern has asked for your help. Using the reference numbers on the attached exhibits and the answer choices below, put the statements under the correct report (i.e., examination, review, or agreed-upon procedures). The statements are already in the correct order. Some of these are correct and have been filled in for you.

	Examination report	Review report	Agreed-upon procedures report
Statement 1	1a	1b	1c
Statement 2	2a	2b	2c
Statement 3
Statement 4	4a	4b	4c
Statement 5
Statement 6
Statement 7
Statement 8
Statement 9
Statement 10