- NY Credits : 2.0
- TX Credits : 2.0
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). An attest engagement may be part of a larger engagement-for example, a feasibility study or business acquisition study that includes an examination of prospective financial information. This introductory course would review the various attest services and associated authoritative guidance.
Upon successful completion of Attestation Engagements, the user should be able to:
identify special considerations for attestation engagements.