Discover the quickest way to Standardize Comment Attestation For Free

Aug 6th, 2022
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How to Standardize Comment Attestation For Free

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all right thank you so much thank you so much Candace um as Candice said my name is Jory burst and Im the VP of Standards here at the Linux foundation and Im joined by my wonderful calling Joaquin Prado say hello Joaquin hello so Joaquin and I make a really interesting team because joaquins background is in um is is really in that standards um and and standards Administration um practice and hes coming and has been working with the Linux foundation for a few years now so really leaning into that open source conversely my background you started in open source and then grew into the standard space and um thats kind of a a good good grounding for why were going to talk about Community spec today uh and we thank everyone here for joining us um so one of the first questions that uh you know you might be asking and we dont presume anybody here has uh any prior experience whatsoever so were keeping it simple is is really what is a specification and why and how might it be different f

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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,
This Statement provides that an accountant who is engaged to issue or does issue a written communication that expresses a conclusion about the reliability of a written assertion that is the responsibility of another party should either examine, review, or apply agreed-upon procedures to the assertion in ance with
SSAE 16 is the Statements on Standards for Attestation Engagements no. 16. It provides a set of standards and guidance for attestation reporting on organizational controls and processes at service organizations. Audits using SSAE 16 generally result in System and Organizational Control (SOC 1) reports.
The practitioner is responsible for compliance with the American Institute of Certified Public Accountants (AICPAs) Statements on Standards for Attestation Engagements (SSAEs) in an attest engagement.
There are three types of attestation services: compilation, review and audit.
The following are the three types of attestation engagements: Examination engagement. Review engagement. Agreed-upon procedures engagement.
The goal of attestation standards are to provide guidance, set boundaries around a growing service line, define a measure of quality, and outline the objectives that should be docHubed when performing attestation engagements.
General-use attest reports should be limited to two levels of assurance: one based on a restriction of attestation risk to an appropriately low level (an examination) and the other based on a restriction of attestation risk to a moderate level (a review).
The goal of attestation standards are to provide guidance, set boundaries around a growing service line, define a measure of quality, and outline the objectives that should be docHubed when performing attestation engagements.
Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board.

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