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Select how you want to add your document – pick any available option to add.
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Below are some common questions from our customers that may provide you with the answer you're looking for. If you can't find an answer to your question, please don't hesitate to reach out to us.

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What is considered attestation engagement?

An attestation engagement is an arrangement with a client where an independent third party investigates and reports on subject matter created by a client. Examples of attestation engagements are: Reporting on financial projections made by a client.

What are the five categories of attestation services?

Audit of historical financial statements. Audit of internal control over financial reporting. Review of historical financial statements. Attestation services on information technology. Other attestation services that may be applied to a broad range of subject matter.

Which of the following is a difference between attestation and auditing standards?

Which of the following is a conceptual difference between the attestation standards and generally accepted auditing standards? The attestation standards provide a framework for the attest function beyond historical financial statements.

What is the difference between an attestation and an audit?

One of the things to keep in mind to differentiate each of these services is that audits are performed to discover data, risks, or compliance issues that may not have been known before the audit took place, and attestation is to evaluate and review how true the data or information is when compared to a stated purpose,

Is attestation an audit?

An attestation is a type of audit as it provides an opinion. As the scope increases in attestation services, the governing standards continue to parallel those found within the generally accepted auditing standards (GAAS).

Is review a non assurance engagement?

Review and audit engagements are classified as assurance engagements, whereas accounting officer, compilation and agreed-upon-procedure engagements are all classified as non-assurance engagements.

Which is the broader assurance or attestation?

Putting it in few words then assurance engagement is much broader term and concept as compared to attestation engagement. It will not be wrong if we say that all attestation engagements are assurance engagements but not every assurance engagement is attestation engagement.

What is the relationship among auditing attestation and assurance services?

Relationship between audit, attestation, and assurance services: CPA in the U.S usually perform these all these three kinds of services. All these services require CPA to review financial information, thereafter he gives his opinion, attests, and provides assurance based on his findings.

Is a review an attest engagement?

Attestation engagement. An examination, review, or agreed-upon procedures engagement performed under the attestation standards related to subject matter or an assertion that is the responsibility of another party.

What are examples of attestation services?

Examples of attestation agreements are listed below: Agreed-upon procedures engagements. Reporting on financial forecasts and projections. Reporting on pro forma financial information. Compliance attestation. Reporting on an entitys internal control over financial reporting.

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