Question
Practitioner A is engaged by party B to perform an agreed-upon procedures engagement on responsible party Z. Responsible party Z does not provide representations to
Practitioner A is engaged by party B to perform an agreed-upon procedures engagement on responsible party Z. Responsible party Z does not provide representations to practitioner A. May practitioner A still issue a report? (1) Yes, because professional standards for this area do not require that practitioners request an assertion from the responsible party. (2) No, to do so would be unethical. (3) No, professional standards for this area require that practitioners request representations from the responsible party and, if not provided to the practitioner, the practitioner cannot issue a report. Pick 1.
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