Question: Attestation engagements may be more difficult than financial statement audits when the establishment of suitable measurement criteria is difficult. internal controls are difficult to assess.

Attestation engagements may be more difficult than financial statement audits when
the establishment of suitable measurement criteria is difficult.
internal controls are difficult to assess.
management may not understand the underlying assumptions of the attestation.
the report may be submitted to individuals with insufficient knowledge of the nature of an attestation engagement.
Attestation engagements may be more difficult

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