Attestation Engagement Example

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Describe an example of an attestation engagement.

There are many types of attestation engagements. One of the most common is a standard examination report attestation engagement letter, for general use. This particular engagement encompasses a broad scope of users, and the letter and examination are both designed with the general population's use in mind. A written assertion is included, and a common wording for this type of engagement is as follows:

Paragraph #1:
Introduction of the auditing firm, along with a line that generally states, "This letter will confirm our understanding of audit ...