A is corrent because the Special Committee on Assurance Services (the Elliott Committee), defined assurance services as independent professional services that improve quality of information, or its context, for decision makers.
B is incorrect because audit services are defined as examinations of financial statements that result in an opinion of those financial statements.
C is incorrect because attestation services are defined as written conclusions about the reliability of the written assertions of another party.
D is incorrect because consulting services are defined as recommendations based on the objectives of the engagement.
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