Final answer:
The statement that is not true regarding assurance, attest, and audit services is that these services are applied only to financial statements and accounts. These services can also relate to non-financial information and aspects of operations.
Step-by-step explanation:
The statement that is not true with respect to assurance, attest, and audit services is A. These services are applied only to financial statements and financial statement accounts. Indeed, while these services typically focus on financial aspects, they can also pertain to non-financial information, such as compliance with regulations, the effectiveness of internal controls, and other operational aspects of an organization.
Each of these services does involve obtaining and evaluating evidence (B), determining the correspondence of information to a set of criteria (C), and usually involves issuing a report (D), which may vary depending on the type of service provided. For instance, an audit report would provide an opinion on the fairness of the financial statements, while an assurance or attest service might result in a conclusion regarding a specific aspect of the organization's operations or internal controls.