Which one of the following is not identified as an Attest Service?
A) Management's assertion about internal control.
B) Agreed-upon procedure engagements.
C) A forecast.
D) A compilation of financial statements.
E) SysTrust.

Question

Quizplus · Accepted Answer

A compilation of financial statements is not considered an attest service because the accountant is not required to verify the accuracy or completeness of the information provided by the client or otherwise gather evidence for the purpose of expressing an opinion or conclusion. In contrast, attest services typically involve the CPA expressing an opinion or conclusion about a subject matter or an assertion based on the evaluation of evidence.

Which One of the Following Is Not Identified as an Attest