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How to systematize radio attestation

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all right well good afternoon we are pleased to welcome you to the Washington labs Academy webinar series we hope you find the next hour or so useful and informative we have developed our webinar series to deal with some of the technical and administrative issues that our customers face on a day to day basis we recognize that engineering challenges can be complex and were always looking for ways to support the technology industry before we begin a few housekeeping details first I hope everyone can see the title slide on their computer a full-screen view may be preferred your selection that your computer can be done by using the menu panel in the menu on your screen go to view and then select full screen we do estimate that the main bulk of the presentation will take approximately one hour you we welcome your questions you can submit them to us via email questions at wll cough and now I like to introduce our presenter Gregg Xu Mack senior TCB reviewer is a veteran of the wireless regu

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What does attestation engagement mean?

An attest engagement is one in which a CPA in public practice (i.e., practitioner) is engaged to, or does, issue an examination/audit, review, compilation or agreed-upon procedures report on subject matter, or an assertion about subject matter, that is the responsibility of another party (usually management).

What is an assertion-based examination?

Assertion-based examination engagements, in which a party other than the practitioner measures or evaluates the underlying subject matter against the criteria and provides an assertion about the outcome of the measurement or evaluation, and the practitioner expresses an opinion in a written report about whether the

What are direct engagements?

A direct engagement is an assurance engagement in which the practitioner evaluates the underlying subject matter against applicable criteria and aims to obtain sufficient appropriate evidence to express, in a written direct assurance report, a conclusion to intended users other than the responsible party, about the

What is the difference between attestation engagement and audit engagement?

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,

What is the difference between assertion based and direct reporting engagement?

The assertion evaluates, using suitable criteria, the subject matter for which the accountable party is responsible. In a direct reporting engagement, the practitioners conclusion will evaluate directly, using suitable criteria, the subject matter for which the accountable party is responsible.

What is direct reporting in auditing?

In a direct (direct reporting) engagement, the responsible party does not present the subject matter information in a report in a direct engagement. Instead the practitioner reports directly on the subject matter and provides the intended users with an assurance report containing the subject matter information.

What is the difference between attestation and direct engagement?

In an attestation engagement, a party other than the practitioner (usually management) measures or evaluates the underlying subject matter against the criteria. In a direct engagement, the practitioner evaluates the underlying subject matter against applicable criteria.

What is direct reporting engagement?

In a direct (direct reporting) engagement, the responsible party does not present the subject matter information in a report in a direct engagement. Instead the practitioner reports directly on the subject matter and provides the intended users with an assurance report containing the subject matter information.

What is the difference between assertion based and direct reporting?

The assertion evaluates, using suitable criteria, the subject matter for which the accountable party is responsible. In a direct reporting engagement, the practitioners conclusion will evaluate directly, using suitable criteria, the subject matter for which the accountable party is responsible.

What are the differences between attestation and direct engagement?

In an attestation engagement, a party other than the practitioner (usually management) measures or evaluates the underlying subject matter against the criteria. In a direct engagement, the practitioner evaluates the underlying subject matter against applicable criteria.

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