Select the appropriate service for each Definition (or Partial Definition). Each service may be used once or not at all. Service a Definition (or Partial Definition) 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 (eg, management) 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 C. Professional services that enhance the quality of information, or its context, for decision makers d. An attest engagement designed to provide the highest level of assurance that CPAs provide on an assertion