The third general attestation standard indicates that the subject matter of the engagement must be capable of
Question:
a. Explain why criteria are needed for an attestation engagement.
b. Describe what makes a particular set of criteria suitable for an attestation engagement.
c. Explain how criteria are made available to users of the information.
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Related Book For
Principles of Auditing and Other Assurance Services
ISBN: 978-0078025617
19th edition
Authors: Ray Whittington, Kurt Pany
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