Following Are a Set of Statements

Following are a set of statements.For each statement indicate with an "X" whether it is correct with respect to an examination,a review,and an agreed-upon procedures engagement.Each statement may relate to none,one or more services. $$\begin{array} { | l | c | c | c | } \hline \text { Statement } & \text { Examination } & \text { Review } & \begin{array} { c } \text { Agreed-upon } \\\text { procedures }\end{array} \\\hline \text { 1. Independence is required. } & \mathbf { } & \mathbf { } & \mathbf { } \\\hline \begin{array} { l } \text { 2. The report issued includes a list of } \\\text { prosedures performed and a summary of } \\\text { findings. }\end{array} & & & \mathbf { } \\\hline \begin{array} { l } \text { 3. Subject matter is required for the } \\\text { engagement. }\end{array} & \mathbf { } & \mathbf { } & \mathbf { } \\\hline \text { 4. The report includes limited assurance. } & & \mathbf { } & \\\hline \text { 5. The report includes negative assurance. } & & \mathbf { } & \\\hline \begin{array} { l } \text { 6. Materially misstated client information } \\\text { leads to either a qualified or adverse opinion. }\end{array} & \mathbf { } & & \\\hline \begin{array} { l } \text { 7. Specified parties agree on the nature of the } \\\text { procedures. }\end{array} & & & \mathbf { } \\\hline\begin{array} { l } \text { 8. This form of association is not available for } \\\text { a financial forecast. }\end{array} & & \mathbf { } & \\\hline\end{array}$$