A report on the effectiveness of internal control over financial reporting as required by Section 404 of the Sarbanes-Oxley Act. Which option is correct: 1. An audit of historical financial statements
2. An attestation service other than an audit service
3. An assurance service that is not an attestation service

2. An attestation service other than an audit service

Explanation:

When auditors are engaged to give an independent opinion that internal controls designed over financial reporting are working as or otherwise, the report of such engagement is known as an attestation service other than an audit service. In other words, a confirmation of the effectiveness of internal controls other than audit of financial statements

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