Attestation standards apply to engagements in which practitioners are engaged to issue or do issue an examination,

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Attestation standards apply to engagements in which practitioners are engaged to issue or do issue an examination, a review, or an agreed-upon procedures report on subject matter or an assertion about subject matter that is the responsibility of another party. CONCEPT REVIEW: It is important to distinguish between the subject matter itself and the assertion about the subject matter. The subject matter may be financial information, physical characteristics, historical events, or systems or processes

Posted Date: May 19, 2024 02:00 AM

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Attestation standards apply to engagements in which practitioners are engaged to issue or do issue an examination,

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