An attest engagement is limited to the examination, review, and application of agreed-upon procedures. Reporting on internal controls over financial reporting is an example of an attest engagement. Many clients outsource their information technology functions. Since an auditor has no firsthand knowledge as to the control system used by the service center, the auditor cannot make assumptions regarding the reliability of the accounting information received from a service center. Class, when an auditor is engaged to report on internal control, what approach could he or she use when a computer service center is used for outsourced IT functions?