Final answer:
An Attestation Engagement is the type of governmental audit that involves a CPA examining, reviewing, or performing agreed upon procedures on a subject matter of an assertion and subsequently reporting on the results.
Step-by-step explanation:
The governmental audit that is concerned with examining, reviewing, or performing agreed upon procedures on a subject matter of an assertion and reporting on the results is known as an Attestation Engagement. Unlike a financial audit which focuses on the correctness of financial statements, attestation engagements involve a CPA issuing a report on a subject matter, or an assertion about the subject matter, that is the responsibility of another party. Performance audits too delve into the efficiency and effectiveness of a government organization, program, activity, or function. On the other hand, nonaudit services may include a range of other services provided by accounting firms, such as tax advice or consulting, which do not involve an audit or review of financial statements.