Examination or Review Engagements

Free CPA AUD (Auditing & Attestation) lesson in Forming Conclusions and Reporting. 13 min read, ~1,924 words.

SSAE 19 governs attestation engagements: examinations, reviews, and agreed-upon procedures (AUP) on subject matter other than historical financial statements. Examination provides the highest level of attestation assurance, with an opinion in positive form ("In our opinion, the [subject matter] is in accordance with the [criteria]"). Review provides limited assurance, with...

What this lesson covers

• Content
• Example 1
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• IV.B1

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