The list below indicates various audit, attestation, and assurance engagements involving auditors.
1. A report on the effectiveness of internal control over financial reporting as required by Section 404 of the Sarbanes-Oxley Act.
2. An auditor's report on whether the financial statements are fairly presented in accordance with International Financial Reporting Standards.
3. A report stating whether the company has complied with restrictive covenants related to officer compensation and payment of dividends contained in a bank loan agreement.
4. An electronic seal indicating that an electronic seller observes certain practices.
5. A report indicating whether a governmental entity has complied with certain government regulations.
6. A report on the examination of a financial forecast.
7. A review report that provides limited assurance about whether financial statements are fairly stated in accordance with U.S. GAAP.
8. A report on management's assertion on the company's level of carbon emissions.
9. A report about management's assertion on the effectiveness of controls over the availability, reliability, integrity, and maintainability of its accounting information system.
10. An evaluation of the effectiveness of key measures used to assess an entity's success in achieving specific targets linked to an entity's strategic plan and vision.

Required
a. Explain or use a diagram to indicate the relationships among audit services, attestation services, and assurance services.
b. For each of the services listed above, indicate the type of service from the list that follows.
(1) An audit of historical financial statements.
(2) An attestation service other than an audit service.
(3) An assurance service that is not an attestation service.