Question：Which of the following are not assurance engagements?

　　A. Reporting on the effectiveness of internal controls.

　　B. Tax and management consulting.

　　C. Audit of financial statements.

　　D. Compilation of financial information.

　　The correct answers are: Compilation of financial information; Tax and management consulting.

　　An assurance engagement is 'an engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria'.

　　Compilation of financial information and tax and management consulting do not meet the definition of an assurance engagement.