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MGT 132 1,2,3,5


agreed upon procedures engagement attest engagement in which CPA agrees to perform procedures for a specified party and issue a report that is restricted to use by that party
applicable financial reporting framework financial rporting framework adopted by management that is acceptable in view of the nature of the entity and the objectives of the financial statements or that is required by law or regulation
assertion a representation or declaration made by the responsible party typically management of the entity
assurance services professional services that enhance the quality of information or its context for decision makers (most involve some sort of attestation)
attest engagement engagement where cpa issues an exam review or agreed upon procedures report on subject matter or an assertion about subject matter that is the responsibility of another party
audit of financial statements
Created by: akaban