Items a Through J Present Various Phrases or Characteristics That

Items a through j present various phrases or characteristics that may apply to audits,reviews,and compilations.Place an X in the cell if the phrase or characteristic applies to the listed service:
$$\begin{array} { | c | l | l | l | l | } \hline \text { Part } & \text { Phrase or characteristic } & \text { Audit } & \text { Review } & \begin{array} { c } \text { Compi- } \\\text { lation }\end{array} \\\hline \text { a. } & \text { Independence is required } & & & \\\hline \text { b. } & \text { Report provides reasonable assurance } & & & \\\hline \text { c. } & \text { Report provides negative assurance. } & & & \\\hline \text { d. } & \begin{array} { l } \text { Consists primarily of inquiries and analytical } \\\text { procedures. }\end{array} & & & \\\hline \text { e. } & \begin{array} { l } \text { Only performed on financial statements of } \\\text { nonpublic companies }\end{array} & & & \\\hline \text { f. } & \begin{array} { l } \text { Report states that the financial statements are } \\\text { the responsibility (or representation) of the } \\\text { company's management. }\end{array} & & & \\\hline \text { g. } & \text { Report provides no explicit assurance } & & & \\\hline \text { h. } & \text { Requires performance of analytical procedures. } & & & \\\hline \text { i. } & \begin{array} { l } \text { Report states that financial statements were } \\\text { prepared on a basis consistent with the } \\\text { preceding year. }\end{array} & & & \\\hline \text { j. } & \begin{array} { l } \text { Requires a report modification for substantial } \\\text { doubt about going concern status. }\end{array} & & & \\\hline\end{array}$$