Select the necessary words from the list of possibilities to complete the following statements. Statements Answer In an attestation engagement, the practitioner must evaluate the subject matter or an___ responsibility of another party. __ about the subject matter that is the To perform an attestation engagement, the practitioner generally must request an appropriate written assertion from the _ 3. Suitable criteria are those that are objective and permit reasonably adverse agreed-upon procedures assertion 4. Materiality for an attestation engagement may be considered in the context of factors. attestation risk When a practitioner is performing an examination, departure of subject matter from the criteria will generally result in a qualified or opinion, depending on the materiality of the departure. Forms of attestation presented in the Statements on Standards for Attestation Engagements are examinations, reviews, selected procedures, and To present a report that includes an assertion about internal control over compliance, management should evaluate the company's internal control using some appropriate Estimates of the expected financial position, results of operations, and cash flows for a future period is termed a 9. The risk that a practitioner performing an attestation engagement will unknowingly fail to appropriately modify his/her report on materially misstated subject matter is called 10 User and preparer needs regarding issues of security, availability, processing integrity, online privacy, and confidentiality within e- commerce and other systems are addressed by CPAs may issue service organization control (SOC) reports. A report is in essence a Trust Services report for general use related to security, availability, processing integrity, confidentiality, and/or privacy Select the necessary words from the list of possibilities to complete the following statements. Statements Answer about the subject matter that is the In an attestation engagement, the practitioner must evaluate the subject matter or an responsibility of another party. 2. To perform an attestation engagement, the practitioner generally must request an appropriate written assertion from the consistent measurements control criteria Suitable criteria are those that are objective and permit reasonably_ financial forecast 4. Materiality for an attestation engagement may be considered in the context of factors. quantitative or qualitative (nonquantitative) responsible party When a practitioner is performing an examination, departure of subject matter from the criteria will generally result in a qualified or _opinion, depending on the materiality of the departure. Forms of attestation presented in the Statements on Standards for Attestation Engagements are examinations, reviews, selected procedures, and To present a report that includes an assertion about internal control over compliance, management should evaluate the company's internal control using some appropriate 8. Estimates of the expected financial position, results of operations, and cash flows for a future period is termed a The risk that a practitioner performing an attestation engagement will unknowingly fail to appropriately modify his/her report on materially misstated subject matter is called 40 User and preparer needs regarding issues of security, availability, processing integrity, online privacy, and confidentiality within e- commerce and other systems are addressed by CPAs may issue service organization control (SOC) reports. A report is in essence a Trust Services report for general use related to security, availability, processing integrity, confidentiality, and/or privacy Select the necessary words from the list of possibilities to complete the following statements. Statements Answer In an attestation engagement, the practitioner must evaluate the subject matter or an___ responsibility of another party. __ about the subject matter that is the financial forecast 2. To perform an attestation engagement, the practitioner generally must request an appropriate written assertion from the 3. Suitable criteria are those that are objective and permit reasonably quantitative or qualitative (non quantitative) responsible party SOC 3 Trust Services 4. Materiality for an attestation engagement may be considered in the context of_ factors. When a practitioner is performing an examination, departure of subject matter from the criteria will generally result in a qualified or opinion, depending on the materiality of the departure. Forms of attestation presented in the Statements on Standards for Attestation Engagements are examinations, reviews, selected procedures, and 17 To present a report that includes an assertion about internal control over compliance, management should evaluate the company's internal control using some appropriate 8. Estimates of the expected financial position, results of operations, and cash flows for a future period is termed a o The risk that a practitioner performing an attestation engagement will unknowingly fail to appropriately modify his/her report on materially misstated subject matter is called 10 User and preparer needs regarding issues of security, availability, processing integrity, online privacy, and confidentiality within e- commerce and other systems are addressed by 11. CPAs may issue service organization control (SOC) reports. A report is in essence a Trust Services report for general use related to security, availability, processing integrity, confidentiality, and/or privacy
