A review of historical financial statements is another type of attestation service performed by CPAs This type of review is often adequate to meet users' needs and can be provided by the cPa firm at a much lower fee than an audit Arens, Loebbecke; Auditing, 8/ o2000 br Prentice Hall. IncArens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. A review of historical financial statements is another type of attestation service performed by CPAs. This type of review is often adequate to meet users’ needs and can be provided by the CPA firm at a much lower fee than an audit