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In attestation engagements, we issue an examination, a review or an agreed-upon procedures report on subject matter, or an assertion about the subject matter, which is the responsibility of another pa ... The subject matter of an attestation engagement may take many forms, including:
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Attestation Standards - Wikipedia, the free encyclopedia
Accounting attestation standards define the basic standards for representing attestation engagements. Attestation is defined as an engagement in which a practitioner is hired to issue written commun...
en.wikipedia.org/wiki/Attestation_Standards |
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Attest engagement. An attest engagement is an engagement that requires independence as defined in AICPA Professional Standards. ... Attest engagement team. The attest engagement team consists of individuals participating in the attest engagement, including those who perform concurring and second partner reviews.
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No word in the accountant's lexicon generates more confusion than the word ... State accountancy laws and regulations that provide that the compilation of a financial statement is an attest engagement are contrary to the Attestation Standards' text because the compilation by definition does not convey assurances.
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The following are the agreed upon procedures which must be carried out pursuant to the attest engagement requirements of § 80.125 where a refiner uses previously certified gasoline under the provisions of § 80.65(i) and § 80.101(g)(9):
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In addition to the requirements for attest engagements that apply to refiners and importers under §§ 80.125 through 80.130, and § 80.410, the attest engagements for importers and refiners must include the following procedures and requirements each year.
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April 6, 2009, Attest Engagement Information: The purpose of this announcement is to confirm that May 31, 2009, is the submission date for attest engagements by all parties that owned or generated Renewable Identification Numbers (RINs) in 2008. For obligated parties and exporters of renewable fuel, the submission date...
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Direct Final Rule: Modifications to Standards and Requirements for Reformulated and Conventional Gasoline Including Butane Blenders and Attest Engagements (published December 2, 2005):
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SSAE 10 (as amended by SSAE 14) Attest Engagements AT 101 Related Interpretations ... SSAE 12 Amendment to Statement on Standards for Attestation Engagement No. 10, Attestation Standards: Revision and Recodification AT 101 Related Interpretations...
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