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. Click and drag each summarized standard below to its correct type of attestatiorn standard. Independence in mental attitude The report must state that it is intended only for information and use of specified parties General Fieldwork Reporting Exercise due professional care Any reservations about the engagement or subject matter must be The subject matter must be identified The practitioner's conclusion must be stated Reason to believe subject matter canAdequate t training be evaluated Work must be adequately planned and properly supervised Sufficient evidence must be obtained Adequate knowledge Reset