An assurance engagement that results in a positive assurance as to whether the assertions under examination conform to the applicable criteria is called an examination.

Name: An assurance engagement that results in a positive assurance as to whether the assertions under examination conform to the applicable criteria is called an examination.
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An examination is an assurance engagement that results in a positive assurance as to whether the assertions under examination conform to the applicable criteria.

An Assurance Engagement That Results in a Positive Assurance as to Whether