Comparing Attest and Consulting Services: A Guide for the Practitioner, Issue 93 |
Common terms and phrases
accepted accounting principles accepted auditing standards AICPA apply agreed-upon procedures appropriate assertion is capable assertions-for example Attest and Consulting attest engagement attest function attest reports issued Attest Services Related attestation risk Auditing Standards Board business plan capable of reasonably Certified Public Accountants consulting services standards disclosure criteria effective for attest engagement letter estimation or measurement evaluation against reasonable expresses a conclusion financial statements flowchart GAAP GAAS identify the presentation Investment Performance Statistics knowledgeable reader level of assurance MAS Engagements measurement and disclosure negative assurance party positive opinion practitioner or practitioners practitioner's conclusion practitioner's report practitioners having adequate presentation of assertions presentation of assertions-for presented in conformity Prospective Financial Information reasonable criteria reasonably consistent estimation reliability reporting standard requirements Services on Prospective specific SSAE Attest Services standard of fieldwork standard of reporting Standards for Accountants Statement of Investment Statement on Standards subject matter vendors written assertion