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AUD Prep

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Question:

True or False A written assertion from the responsible party is required for all attestation engagements.

Author: Monique Tyler



Answer:

False, a written assertion as to whether the subject matter is measured or evaluated according to suitable criteria is required when performing an assertion-based examination or a review engagement; a written assertion is not required when performing a direct examination engagement or an agreed-upon procedures engagement under the attestation standards.


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