Audit Theory Midterm
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14 Terms
practitioner
The CPA who performs an attestation engagement is called a ____________
attestation service
In an ______________ a practitioner (CPA) issues report on subject matter, other than basic FS, that is the responsibility of another party
Statements on Standards for Attestation Engagements (SSAE)
Attestation services use the ________________ as the guidelines
AIPCA (ASB)
The SSAEs are issued by the ___________
examination, review, agreed upon procedures (AUP)
The SSAEs cover three types of engagements:
positive
Examinations provide ________ assurance
True
T/F: The practitioner expresses an opinion after completing an examination
negative; conclusion
A review engagement provides _________ assurance described in a ___________
no
An Agreed Upon Procedures engagement provides _______ assurance
limited use report
Attestation services often result in a __________ provided by the practitioner
user
Attestation services can be tailored to the needs of the _______
