In some assurance engagements, the
evaluation or measurement of the subject
matter is performed by the responsible
party, and the subject matter information is
in the form of an assertion by the
responsible party that is made available to
intended users. These engagements are
called
a. Recurring engagements
b. Non-assurance engagements
c. Direct reporting engagements
d. Assertion-based engagements
evaluation or measurement of the subject
matter is performed by the responsible
party, and the subject matter information is
in the form of an assertion by the
responsible party that is made available to
intended users. These engagements are
called
a. Recurring engagements
b. Non-assurance engagements
c. Direct reporting engagements
d. Assertion-based engagements