FIGURE 1-1 Relationship among Assurance Services, Attestation Services and Nonassurance Services ASSURANCE SERVICES NONASSURANCE SERVICES Other management Consulting ATTESTATION SERVICES Certain Audits Reviev Accounting and Management Bookkeeping Consulting Other Attestation Services (e. g, CPA WebTrust Ia Services Other Assurance services (e.g, Eldercare Plus) Arens, Loebbecke; Auditing, 8/ o2000 br Prentice Hall. IncArens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. FIGURE 1 -1 ASSURANCE SERVICES NONASSURANCE SERVICES ATTESTATION SERVICES Audits Reviews Other Attestation Services (e.g., CPA WebTrust) Other Assurance Services (e.g., ElderCare Plus) Certain Management Consulting Other Management Consulting Accounting and Bookkeeping Tax Services Relationship among Assurance Services, Attestation Services, and Nonassurance Services