Attestation Engagements  

An attest engagement is one in which a CPA in public practice (i.e., practitioner) is engaged to, or does, issue an examination/audit, review, compilation or agreed-upon procedures report on subject matter, or an assertion about subject matter, that is the responsibility of another party (usually management). An attest engagement may be part of a larger engagement - for example, a feasibility study or business acquisition study that includes an examina­tion of prospective financial information. This introductory course would review the various attest services and associated authoritative guidance. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.