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Agreed-upon procedures engagement
An agreement in which a practitioner is engaged by a client to issue a
report of findings based on specific procedures performed on subject
matter.
Assembling
An activity that involves the manual or computer processing of
mathematical or clerical functions to achieve the presentation of
prospective financial statements.
Assurance engagement
An engagement in which a practitioner expresses a conclusion
designed to enhance the degree of confidence of the intended users
other than the responsible party about the outcome of the evaluation
or measurement of a subject matter against criteria.
Assurance engagement risk
The risk that the practitioner expresses an inappropriate conclusion
when the subject matter information is materially misstated.
Attestation engagement
An engagement in which a practitioner is engaged to issue or does
issue an examination, a review, or an agreed-upon procedures report
on subject matter, or an assertion about the subject matter, that is, the
responsibility of another party. See assurance engagement.
Attestation standards
Professional standards that provide guidance about gathering evidence
regarding specific assertions and communicating an opinion on the
fairness of the presentation to a third party.
Bookkeeping services
See compilation.
Cash basis
A basis of accounting that an organization uses to record cash receipts
and disbursements and modifications of the cash basis having
substantial support (for example, recording depreciation on fixed
assets).
Compilation engagement
An engagement in which the accountant uses accounting expertise, as
opposed to auditing expertise, to collect, classify, and summarize
financial information; also defined as a service, the objective of which
is to assist management in presenting financial information in the form
of financial statements without undertaking to obtain or provide any
assurance that there are no material modifications that should be
made to the financial statements in order for the statements to be in
conformity with the applicable financial reporting framework.
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to
ensure
economic,
Sustainability reporting
Voluntary corporate disclosures about sustainability initiatives, plans,
and associated outcomes.
Tax basis
A basis of accounting that the entity uses to file its income tax return
for the period covered by the financial statements.
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