Checkpoint Learning

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Attestation Engagements  

CATEGORY: Accounting & Auditing
COURSE ID: CLATST, VERSION 1.00
(210)
Online & Mobile, Download
2 CPE Credits
Level: Basic

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.

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