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It is intended for use by Certified Public Accountants performing attestation engagements, the preparation of a written opinion about a subject, and the client organizations preparing the reports that are the subject of the attestation engagement. It prescribes three levels of service: examination, [1] review, [2] and agreed-upon procedures. [3]
You are free: to share – to copy, distribute and transmit the work; to remix – to adapt the work; Under the following conditions: attribution – You must give appropriate credit, provide a link to the license, and indicate if changes were made.
An ISAE 3402 attestation including an audit report is regarded as a quality criterion for service providers that distinguishes them from competitors. [ 3 ] It also pays for a customer to contract with a service provider that holds an ISAE 3402 attestation: the auditor of the customer can rely on the attestation of the service organization ...
Statement on Standards for Attestation Engagements no. 16 (SSAE 16) is an auditing standard for service organizations, produced by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board, which supersedes Statement on Auditing Standards no. 70 (SAS 70) and has been superseded by SSAE No. 18. [1]
an attestation clause, usually a jurat, at the end certifying that the affiant made the statement under oath on the specified date; signatures of the affiant and person who administered the oath. In some cases, an introductory clause, called a preamble, is added attesting that the affiant personally appeared before the authenticating authority ...
A sworn declaration (also called a sworn statement or a statement under penalty of perjury) is a document that recites facts pertinent to a legal proceeding.It is very similar to an affidavit but is not witnessed and sealed by an official such as a notary public.
Attestation may refer to: . Attestation clause, verification of a document; Oath of Allegiance (United Kingdom) § Armed forces The date from which the service of a member of the armed forces begins is the date of attestation, on which the oath of allegiance is sworn (though the recruit might not report for training until a later date)
In compilation auditors are required to take a look at financial statement to make sure they are free of obvious misstatements and errors. An external auditor may perform a full-scope financial statement audit, a balance-sheet-only audit, an attestation of internal controls over financial reporting, or other agreed-upon external audit ...
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