AT 401 details attestation standards for reporting on pro forma information. The the objective of pro forma financial information is to show what the significant effects on historical financial information might been had a consummated or proposed transaction occurred at an earlier date.
Question: For what types of engagements may the practitioner issue a report on pro forma information?
Practitioners are allowed to issue a report if they "examine" or "review" the underlying transactions, assumptions, methodology, adjustments, and computations in arriving at ...
Very brief response -- one sentence explaining the type of engagement and then the key words that will be in a report of this type. A reference is given for more reading and understanding.