Scroll down to complete all parts of this task. Select from the option list provided the type of professional service (i.e., attestation, assurance and advisory, and consulting) associated with each characteristic. Each choice may be used once, more than once, or not at all. Characteristic Type of service 1. Independence is not required for this service. 2. This service results in a written conclusion about subject matter. 3. This service improves the quality of information, or its context, for decision makers. 4. This service provides recommendations based on the objectives of the engagement. 5. This service provides for a level of assurance based on an examination