Attestation engagements may be more difficult than financial statement audits when
A)the establishment of suitable measurement criteria is difficult.
B)internal controls are difficult to assess.
C)when management may not understand the underlying assumptions of the attestation.
D)when the report may be submitted to individuals with insufficient knowledge of the nature of an attestation engagement.

Question

Quizplus · Accepted Answer

Attestation engagements can be more challenging when suitable measurement criteria are difficult to establish, as this makes it harder to evaluate the subject matter against a standard.

Attestation Engagements May Be More Difficult Than Financial Statement Audits