The reporting standards for an attestation are different from those of an audit because attestation standards require
A) The report to include an opinion.
B) The report to identify the subject matter of the assertion being reported on.
C) The report requires a statement that the presentation is not in accordance with GAAP.
D) The report requires a disclosure of the procedures performed during the attestation.

Question

Quizplus · Accepted Answer

Attestation standards require the report to identify the subject matter of the assertion being reported on, which is a key difference from audit reporting standards.

The Reporting Standards for an Attestation Are Different from Those