1. Define what is meant by attestation standards. Distinguish between attestation standards and auditing standards. 2. Distinguish the three types of service organization reports
ATTESTATION ENGAGEMENTS Distinguish AICPA attestation standards from auditing standards and know the typesof engagements to which they apply.
ATTESTATION ENGAGEMENTS Distinguish AICPA attestation standards from auditing standards and know the typesof engagements to which they apply.
ATTESTATION ENGAGEMENTS Distinguish AICPA attestation standards from auditing standards and know the typesof engagements to which they apply.
1. Define what is meant by attestation standards. Distinguish between attestation standards and auditing standards.2. Distinguish the three types of service organization reports.
ATTESTATION ENGAGEMENTS Distinguish AICPA attestation standards from auditing standards and know the typesof engagements to which they apply.
AU-C 265, “Communicating Internal Control Related Matters Identified in an Audit,” provides guidance to auditors on communicating deficiencies in internal control to management and those charged with governance when performing an audit under AICPA auditing standards. Visit the AICPA website (www.aicpa.org) and select “Research.” Next select “Standards” from the dropdown menu and then “Audit and […]
