Other Attestation and Service Engagements

Free CPA AUD (Auditing & Attestation) lesson in Ethics, Professional Responsibilities and General Principles. 25 min read, ~3,784 words.

Attest engagements require independence and produce a written report on subject matter or assertions; non-attest engagements (consulting, tax, preparation) produce no assurance. SSAE governs attestation: examination (reasonable assurance), review (limited assurance), agreed-upon procedures (no assurance, findings only). SSARS governs nonissuer historical financial statement services: preparation (no report), compilation (report, no...

What this lesson covers

• Content
• Example 1
• Example 2
• Example 3
• Example 4
• Example 5
• Example 6
• Example 7
• Example 8
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• I.C3

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