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current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements.
Purpose. The building blocks of reliable, comparable and relevant environmental, social, and governance (ESG) information begin with a foundation of quality reporting by company management.
15 Ιουν 2022 · The purpose of an attestation examination or review engagement is to provide users of information with an opinion or conclusion regarding the underlying subject matter or an 1 Paragraph .10 of section 205, Assertion-Based Examination Engagements, and paragraph .11 of section 210,
Purpose of the Engagement and Premise on Which an Attestation Engagement Is Conducted. Is Conducted. 8. Premise Upon Which an Attestation Engagement is Conducted. 8. Responsibilities. 8. Performance. 9. Reporting. 10. AT-C Glossary \204 Glossary of Terms. 11. AT-C Section 100 \204 Common Concepts. 23. AT-C Sec. 105 \204 Concepts Common to All ...
For certain subject matter, specific attestation standards have been developed to provide additional requirements for engagement performance and reporting. .03 When a practitioner undertakes an attest engagement for the bene-fit of a government body or agency and agrees to follow specified government standards, guides, procedures, statutes, rule...
Attestation engagement is an audit performed by an independent accountant or CPA who assures that the financial information provided has been accurately reported by Generally Accepted Accounting Principles (GAAP).
This FAQ document addresses areas of interest related to the application of CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information, and CSAE 3001, Direct Engagements.
