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1. Introduction
1. Introduction
Attestation services are a type of engagement gaining in importance. Attest engagements have grown out of the need for independent expression of assurance on subject matters other than basic financial statements.
2. Attestation standards
2. Attestation standards
Attestation standards are intended to provide guidance and set boundaries around the increasingly broad variety of attestation services rendered by a CPA (also referred to as a practitioner). Attestation standards provide a measure of quality and describe the objectives to be achieved in an attestation engagement.
3. Examination and review engagements and reporting
3. Examination and review engagements and reporting
Examination and review engagements include three distinct types of engagements, including assertion-based examinations, direct examinations, and review engagements.
š§® Practice Problem: LO5-03-01, MCQ-02445
š§® Practice Problem: LO5-03-01, MCQ-02445
A CPA is required to comply with the provisions of Statements on Standards for Attestation Engagements (SSAE) when engaged to:
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