Which of the Following Statements Is Not True Concerning Assurance

Multiple Choice

Which of the following statements is not true concerning assurance services?

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