An attestation engagement is one in which the cpa is engaged to:
provide tax advice or prepare a tax return based on financial information the cpa has not audited.
issue a report on subject matter or an assertion about the subject matter that is the responsibility of another party.
testify as an expert witness in accounting, auditing or tax matters, given certain stipulated facts.
assemble prospective financial statements based on the assumption of the entity's management without expressing any assurance.

D. Issue an examination, a review, or an agreed-upon procedures report on subject matter, or an assertion about subject matter that is the responsibility of another party.

Explanation:

An agreed-upon procedure is a standard a company or client outlines when it hires an external party to perform an audit on a specific test or business process. The procedures, which are called audit standards, are designed and agreed upon by the entity conducting the audit, as well as any appropriate third parties.

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