Which level of audit service provides no assurance and is classified as a non-attest service?

The preparation of financial statements is classified as a level of service that provides no assurance to the users of those statements and is considered a non-attest service. In this service, the accountant prepares the financial statements based on the information provided by the client, but does not perform any verification or provide assurances regarding the accuracy or completeness of that information. This is in contrast to an audit or a review, where the auditor or accountant performs procedures to either provide reasonable assurance or limited assurance regarding the fairness of the financial statements. Therefore, the preparation service is distinct in its lack of assurance and its role as a non-attest function.