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  • Attestation Service

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    dina maryana
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    CPA firms' main product is auditing but they offer other services besides audits. Attestation involves a practitioner providing assurance on a subject matter against criteria. Attestation standards include SSAE and ISAE. A standard review report identifies the subject reviewed, describes management's responsibility, refers to standards followed, and expresses limited assurance. Auditors cannot provide both audit and non-audit services to the same client to avoid conflicts of interest.

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    Attestation+Service

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    CPA firms' main product is auditing but they offer other services besides audits. Attestation involves a practitioner providing assurance on a subject matter against criteria. Attestation standards include SSAE and ISAE. A standard review report identifies the subject reviewed, describes management's responsibility, refers to standards followed, and expresses limited assurance. Auditors cannot provide both audit and non-audit services to the same client to avoid conflicts of interest.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    12 views6 pages

    Attestation Service

    Uploaded by

    dina maryana
    CPA firms' main product is auditing but they offer other services besides audits. Attestation involves a practitioner providing assurance on a subject matter against criteria. Attestation standards include SSAE and ISAE. A standard review report identifies the subject reviewed, describes management's responsibility, refers to standards followed, and expresses limited assurance. Auditors cannot provide both audit and non-audit services to the same client to avoid conflicts of interest.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 6

    Attestation Service

    by:
    Bambang Leo Handoko (D5271)
    CPA Firm’s product
    • CPA firm has more than one product, audit is CPA
    firm’s main product.
    • CPA firm sells product (service) other than audit

    geniuszone.biz
    CPA Firm’s product

    mooresrowland.com

    shinewinginternational.com
    Attestation

    • Practitioner
    • Attestation standard
    Statement on Standard of Attestation Engagement
    (SSAE)
    International Standard on Assurance Engagement
    (ISAE)
    • Review Engagement
    Standard Review Report

    First paragraph

    • Identifies what was reviewed and describes a review

    Second paragraph

    • Describes management’s responsibility

    Third paragraph

    • Refers to review standards that were followed

    Fourth paragraph – Expresses limited assurance


    Double Job
    • Auditor is forbid to do double job (audit service and
    non audit service) on the same client

    internalauditor.me

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