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Attestation engagements are often suitable for clients who have assurance needs that don't require an audit of financial statements, but do require procedures to be applied to their financial reporting processes and controls. In attestation engagements, we examine, review, or apply agreed-upon procedures to subject matter, or an assertion about the subject matter, which is the responsibility of another party.
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The subject matter of an attest engagement may take many forms, including:

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  • Historical or prospective performance
  • Break-even analyses
  • Internal control systems and processes
  • Behavior, such as corporate governance, compliance with laws and regulation
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Examples of attestation engagements are:
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  • Agreed-upon procedures engagements
  • Reporting on financial forecasts and projections
  • Reporting on pro forma financial information
  • Reporting on an entity's internal control over financial reporting  
  • Compliance attestation
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