Select the appropriate service for each Definition $($or Partial Definition$).$ Each service may be used once or not at all$\mathrm{.}27$:$25$Definition $($or Partial Definition$)$Servicea$.$ As required by the Sarbanes$-$Oxley Act and the Public Company Accounting Oversight Board, an audit that includes providing assurance on both the financial statements and internal control over financial reporting.b$.$ An allest engagement in which the CPAs agree to perform procedures for a specified party and issue a report that is restricted to use by that party.c$.$ Professional services that enhance the quality of information, or its context. for decision makers.d$.$ An engagement in which the CPAs issue an examination, a review, or an agreed$-$upon procedures report on subject matter or an assertion about subject matter that is the responsibility of another party $($e$.$g$.$ management$).$