Professional Documents
Culture Documents
Attestation Engagements
Report on subject matter or assertion about subject matter. Responsibility of another party Responsible partyacknowledge responsibility
Mod A-3
Mod A-4
Standards
Statements on Standards for Attestation Engagements (SSAEs) From Auditing Standards Board (AICPA) Similar to fundamental auditing principles
Mod A-5
Mod A-6
general use.
Mod A-7
Mod A-9
Examples
dividend limitations loan limitations prescribed debt/equity ratios limitations on geographic operations
Mod A-11
Mod A-12
Mod A-13
Review Engagements
Review engagement procedures Audit documentation Reports should include Statement that information is representation of management A description of the scope of a review engagement Level of assurance provided The date of completion Each page of the Financial Statements reviewed should include: SEE ACCOUNTANTS' REVIEW REPORT".
Mod A-14
Compilation Engagements
Do not have to include footnotes. Accountants do not have to be independent. No assurance provided. The date of completion Each page of the compiled financial statements should include: SEE ACCOUNTANTS' COMPILATION REPORT".
Mod A-15
Other Issues
Reviews, compilations and fraud Comparative financial statements Different levels of service Prescribed forms Predecessor accountants Additional paragraphs Personal financial plans
Mod A-16
Mod A-17
Special Reports
Special Reports refers to auditors' reports issued in connection with the following:
Specified elements, accounts, or items of a financial statement Financial statements that are prepared in conformity with a special purpose framework (SPF) Reporting on the requirements of appropriate financial reporting frameworks
Mod A-18
Mod A-19
Mod A-20
Assurance Services
Assurance Services are independent professional services that improve the quality of information, or its context, for decision makers.
Extensible Business Reporting Language (XBRL) Enhanced Business Reporting Trust Services WebTrust SysTrust Sustainability
Mod A-21