An attestation engagement:
A)Has as its primary source of standards the assurance standards.
B)Includes a report on subject matter,or on an assertion about subject matter.
C)Includes search and verification procedures for all major accounts.
D)Is ordinarily an examination,review or compilation engagement.

Question

Quizplus · Accepted Answer

An attestation engagement includes a report on subject matter or an assertion about subject matter. It may involve examination, review, or compilation procedures, but it is not limited to these types of engagements. The primary source of standards for attestation engagements is the attestation standards, not the assurance standards. Search and verification procedures for all major accounts may be required in some attestation engagements, but this is not a defining characteristic of these engagements.

An Attestation Engagement