Examination – you express an opinion that the practitioner obtains reasonable assurance about whether the subject matter, or an assertion about the subject matter, is free from material misstatement, whether due to fraud or error.
Review – you express a conclusion that the practitioner obtains limited assurance about whether any material modification should be made to the subject matter in order for it be in accordance with (or based on) the criteria or to an assertion about the subject matter in order for it to be fairly stated. In a review, the nature and extent of the procedures are substantially less than in an examination.
AUP – you report on the application of AUP that the practitioner applies procedures determined by the specified parties who are the intended users of the practitioner’s report and who are responsible for the sufficiency of the procedures for their purposes. As a result of the engagement, the practitioner reports on the results of the engagement but does not provide an opinion or conclusion on the subject matter or assertion I.e Disclaimer)
Also I memorized these tables to have everything of SSAE in its corresponding category:
A2 – 77 – what type of report (examination, compilation, review, AUP) goes with what attest service
A2 – 90 – explains when are prospective financial statements used and how are they reported on
A2 – 91 – A more detailed table from A2-90
BEC - PASSED
AUD - 8/29/16
FAR - TBS
REG - TBS
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