Attestation engagement reports

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Reference no: EM1351169

A practitioner cannot accept an engagement unless he believes the subject matter to be capable of reasonably consistent evaluation against suitable, available criteria. An examination may be performed if, in addition to the general conditions, sufficient evidence exists or can be developed to support the responsible party's evaluation. To express an opinion, the practitioner must gather sufficient evidence to reduce attestation risk to an acceptably low level. Attestation risk is similar to the audit risk concept used in Statements on Auditing Standards.

Question: What levels of assurance should be given in attestation engagement reports?

Reference no: EM1351169

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Attestation engagement reports : A practitioner cannot accept an engagement unless he believes the subject matter to be capable of reasonably consistent evaluation against suitable, available criteria. What levels of assurance should be given in attestation engagement reports?
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