Different Types of Engagements Flashcards
An attestation engagement is one in which a CPA is engaged to
An attestation engagement is one in which the practitioner is engaged to issue an examination, a review, or an agreed-upon procedures report on subject matter or an assertion about subject matter that is the responsibility of another party.
An entity engaged a CPA to determine whether the client’s web sites meet defined criteria for standard business practices and controls over transaction integrity and information protection.
In performing this engagement, the CPA should comply with the provisions of
Statement on standards for Attestation Engagements
**The type of engagement described is a WebTrust assurance engagement. It is performed in accordance with the Statements on Standards for Attestation Engagements.
