Non- assurance engagement is used when referring to engagements that do not meet the definition of an assurance engagement. In non-assurance engagement, specific tests to be undertaken by the auditor are agreed with the client or user. These procedures are not designed to support an opinion but are designed to provide a factual report to the user. Examples of non-assurance engagement are the following:
a) Agreed-upon procedures
b) Compilations engagements
c) Preparation of Income tax returns where no conclusion conveying assurance is expressed
d) Management advisory services and Consulting
e) Engagement that includes rendering of professional opinions not intended to be an assurance report