Which of the following statements is not true concerning assurance services?
A. Unlike audit and attestation engagements, an engagement to perform assurance services does not require the CPA to consider information reliability.
B. Assurance services focus on improving the quality of information or its context, for decision makers.
C. Auditing and attestation services can be viewed as subsets of assurance services since there is overlap in their objectives.
D. The growth in assurance services has been driven by users' demands for those services.
Answer: A
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