You are a midlevel auditor who is leading an attestation engagement at the Good Life Accounting Firm. You need to draft an executive summary that will guide your team toward a better understanding and application of the attestation risk model. By effectively communicating attestation risks for an agreed$-$upon procedures engagement, you will help your colleagues better understand how to apply similar methods in their own unique client relationships.

Considering your role as an experienced auditor in the scenario, draft an executive summary outlining the proper application of the attestation risk model for an agreed$-$upon procedures engagement. Include concise language that aligns with the clear communication criterion.

Specifically, you must address the following rubric criteria:

Describe the specific engagement type to be communicated. Include details about what makes this engagement type unique.

Analyze the attestation risk model. Support with examples related to the described attestation engagement type.

Provide rationale for the determination of risk for the described attestation type. Include details that justify how the attestation risk model can be applied.

Describe the most critical risk aspect that should be considered in the scenario. Include details about what makes this aspect essential to the effectiveness of risk communication.