Required information Attestation Standards Read the overview below and complete the activities that follow. Attestation standards...

 

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Required information Attestation Standards Read the overview below and complete the activities that follow. 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. Independence in mental attitude Exercise due professional care The subject matter must be identified Reason to believe subject matter can be evaluated Work must be adequately planned and properly supervised Adequate knowledge Reset The report must state that it is intended only for information and use of specified parties Any reservations about the engagement or subject matter must be disclosed The practitioner's conclusion must be stated Adequate technical training Sufficient evidence must be obtained Click and drag each summarized standard below to its correct type of attestation standard. General Fieldwork Reporting Required information Attestation Standards Read the overview below and complete the activities that follow. 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. Independence in mental attitude Exercise due professional care The subject matter must be identified Reason to believe subject matter can be evaluated Work must be adequately planned and properly supervised Adequate knowledge Reset The report must state that it is intended only for information and use of specified parties Any reservations about the engagement or subject matter must be disclosed The practitioner's conclusion must be stated Adequate technical training Sufficient evidence must be obtained Click and drag each summarized standard below to its correct type of attestation standard. General Fieldwork Reporting

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General Adequate technical training Adequate knowled... View the full answer