Audit and assurance services are

1) independent professional services that 2) dependent professional service that 3) not helpful to improve the quality of information for decision makers.

Assurance services include 1) attestation services 2) business valuation 3) forensic accounting 4) information technology advisors?,

which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the 1) opinion of their firm 2)opinion of another party 3)responsibility of their firm 4) responsibility of another party