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hello and welcome to the session in which we would discuss assurance services in distinguished audit services from other services and we would look at what are non assurance services that are provided by CPA firms so simply put what we are saying is this we have we have what we called assurance services as one group of services we have non assurance services and on load assurance services we have audit services which well look at that later on were going to have audit services were going to call this just kind of write this word down attestation services that they are called attestation services and we have other we have other assurance services other assurance services okay so so what is an assurance service excellent what is before we start we even before we thought lets talk about assurance services what is insurance services because once we know whats an assurance services we would know what to not as short a services so whats an assurance services its an independent profes