Final answer:
The AICPA has identified all but D) consulting as assurance services.
Step-by-step explanation:
The AICPA (American Institute of Certified Public Accountants) has identified all but consulting as assurance services.
Assurance services are professional services provided by certified public accountants (CPAs) that enhance the credibility and reliability of information for decision-makers. These services include risk assessment, information systems reliability, and electronic commerce. Consulting, on the other hand, involves providing advice, recommendations, and guidance to clients on various business matters.