| A. | Produce a company's annual financial statements and notes. |
| B. | Express an opinion on the fairness of a company's annual financial statements and footnotes. |
| C. | Provide business consulting advice to audit clients. |
| D. | Obtain an understanding of the client's internal control structure and give management a report about control problems and deficiencies. |
| 35. | Which of the following best describes the main reason independent auditors report on management's financial statements?
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| 36. | The auditor's judgment concerning the overall fairness of the presentation of financial position, results of operations, and cash flows is applied within the framework of
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| 37. | Assurance services involve all of the following, except
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