An attestation engagement is one in which a
CPA is engaged to:
a. Assemble prospective financial
statements based on the assumptions of
the entity's management without
expressing any Testify as an expert
witness in accounting, auditing or tax
matters, given certain stipulated facts.
b. assurance.
c. Issue a written communication
expressing a conclusion about the
reliability of a written assertion that
is the responsibility of another
party.
d. Provide tax advice or prepare a tax return
based on financial information the CPA
has not audited or reviewed.
CPA is engaged to:
a. Assemble prospective financial
statements based on the assumptions of
the entity's management without
expressing any Testify as an expert
witness in accounting, auditing or tax
matters, given certain stipulated facts.
b. assurance.
c. Issue a written communication
expressing a conclusion about the
reliability of a written assertion that
is the responsibility of another
party.
d. Provide tax advice or prepare a tax return
based on financial information the CPA
has not audited or reviewed.