What is an attest engagement? This course will introduce practitioners to the three main types of attest engagements – examinations, reviews, and agreed upon procedures. What are the requirements of an attest engagement? Risk assessment, test of controls, and reporting are among the topics that will be covered. With the completion of the Attest Clarity Project, there are changes to the format of the standards. The new standards will be issued as four sections that will supersede AT sections 20, 50, 101, and 201. This course will highlight the changes and review the requirements of attest engagements.
Course ID: CL4CAS
The New Clarified Attestation Standards: What You Need to Know
- Identify changes to the attest standards due to the Attest Clarity project.
- Recognize the requirements of an attest engagement.
- Recognize the differences between the types of attest engagements.
- Identify the required elements of the practitioner’s report.
- Types of attest engagements
- Requirements when performing attest engagements
- Changes resulting from the Attest Clarity project
- Engagement Letters
- Practitioner’s report