Attestation Engagements (SSAE)

Question 1

SSAE provides a framework to report on subject matter other than

Answer 1

FS

Question 2

What are the three types of SSAE engagement?

Answer 2

Examination
Review
Agreed-upon procedures

Question 3

Examinations can be performed to

Answer 3

Prospective FS
Pro-Forma FS
Compliance
MD&A
IC at Service organization-Trust Services
IC at Service Organization-Relevant to user’s entities’s IC over Financial reporting

Question 4

Reviews under SSAE can be performed to

Answer 4

Pro-forma FS and MD& A

Question 5

Agreed-upon procedures can be performed to

Answer 5

Prospective FS and Compliance

Question 6

Agreed-Upon procedures are allowed for both

Answer 6

projections and forecast

Question 7

Examination engagements are allowed for

Answer 7

projections but not forecast

Question 8

Review engagements under SSAE are not allowed for either

Answer 8

Projections or forecast

Question 9

Pro-forma FS can have an

Answer 9

examination or a review but not an agreed-upon procedures engagement