Which of the following is not subject matter that would be attested to in a non-audit attestation engagement?
A) Historical events such as the price of a market basket of goods on a certain date.
B) Corporate governance, compliance with law and regulations, or human resource practices.
C) Management's assertions about historical financial information and associated disclosures.
D) Prospective financial information, performance measurements, or backlog data.

Question

Quizplus · Accepted Answer

In a non-audit attestation engagement, the focus is typically on providing assurance on subject matters other than historical financial information, which is the primary focus of an audit. Management's assertions about historical financial information are typically addressed in an audit, not in a non-audit attestation engagement.

Which of the Following Is Not Subject Matter That Would