Refer to Exhibit and describe the relevant roles and the interaction between the parties involved in attestationengagements.

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Measurer/Evaluator le.g., an accountant at the organization Responsible Party Engoging Party e.g. management eg, audit committee) . Controls and is . Agrees to engagement responsible for the underlying subject mater Uses criteria to measure or evaluate underlying subject matter terms with proctitioner . Using established criteria, this evaluation yields subject matter information (e.g., financial statements) User of Assurance Report Practitioner (e.g., external auditor) (e.g, bank) Obtains sufficient appropriate evidence and provides attestation report Makes decisions based on report