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Attestation reports

AUD Chapter 28 · Area IV · Blueprint IV.B

Attestation is the practitioner's work on anything that is not a set of historical financial statements: compliance, forecasts, controls at a service organization, sustainability data. The Blueprint asks about the factors to consider and the form and content of three reports: examination, review and agreed-upon procedures. The questions turn on the words each report may and may not use.

In this chapter

1. The pieces of an attestation engagement
2. Examination reports
3. Modified examination opinions
4. Review reports
5. Forecasts, projections and pro forma information
6. Agreed-upon procedures: the engagement
7. Agreed-upon procedures: the report

This chapter has 7 lessons, 50 practice MCQs with explanations and 14 simulations, plus flashcards and a recall sheet.

What this chapter covers

• Assertion-based and direct examinations
• reviews
• agreed-upon procedures
• form and content of each report

Chapter 27: Reporting on internal control over financial reporting · Chapter 29: Preparation, compilation and review engagements