The purpose of an attestation engagement may include all of the following, except:
A) Expressing an opinion on whether the subject matter examined is in conformity with recognized criteria.
B) Expressing a conclusion about whether any information came to the attention of the auditor indicating that the subject matter reviewed conflicts with recognized criteria.
C) Providing an agreed-upon procedure report on an assertion about a subject matter.
D) Providing a due diligence report on compliance with laws and regulations.

Question

Quizplus · Accepted Answer

Attestation engagements typically involve the auditor expressing opinions or conclusions about a subject matter based on agreed-upon procedures or criteria, rather than providing due diligence reports, which are more investigative in nature and not typically classified under attestation services.

The Purpose of an Attestation Engagement May Include All of the Following