Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 454

Attestation Evaluation Criteria. The local high school experienced trouble two years ago. Its graduation rates had declined to the bottom 10 percent in the state, college admission rates were low, and graduates had a high unemployment rate. The school board and administration have notified the state Department of Education and the taxpayers in the school district that these problems have been fixed. Graduation rates have increased, a higher percentage of students are continuing with their education, and a higher percentage of graduates have jobs. The Department of Education wants an independent attestation to these assertions. It is concerned not only about the numbers claimed by the school board and administration but also about the underlying process and means used to obtain these numbers.
Required:
Establish a list of criteria you would use to validate the claim of the school board and administration and to determine the processes and means used to obtain these numbers.