Which of the Following Statements Is Not True Concerning Assurance

Multiple Choice

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

A) Assurance services focus on improving the quality of information, or its context, for decision makers.
B) The growth in assurance services has been driven in part by users' demands for more relevant and reliable information.
C) Auditing services can be viewed as a subset of assurance services.
D) Unlike audit engagements, an engagement to perform assurance services does not require the auditor to consider information reliability.