Auditing · Lesson 13 of 13

Other Assurance Engagements and Related Services (Reviews, Agreed-Upon Procedures, and Compilations)

Place every engagement on a ladder of assurance, express reasonable assurance positively and limited assurance negatively, perform a review chiefly through inquiry and analytical procedures, express no assurance at all in an agreed-upon procedures report of factual findings or in a compilation, restrict distribution where the recipients agreed the procedures, and separate a forecast from a projection.

18 min read · Super Ea