Hart, CPA, has been approached by Unidyne Co. to accept an attest engagement to examine and report on management's written assertion about effectiveness of Unidyne’s internal controls-over financial reporting as of June 30, 2004, the end of its fiscal year.

Required:

a. Describe the required conditions that must be met for Hart to accept an attest engagement to examine and report on management's assertion about the effectiveness of Unidyne’s internal controls.

b. Describe the broad engagement activities that would be involved in Hart’s performing an examination of management’s assertion about the effectiveness of Unidyne’s internal controls.