In an examination engagement under SSAE (Attestation Standards), the practitioner's report must include:

Answer options:

A statement that the practitioner is independent.

A disclaimer of opinion.

Negative assurance on the subject matter.

A statement that the engagement was conducted in accordance with GAAS.

How to approach this question

Know the difference between GAAS (Audits) and SSAE (Attestation). Know Examination = Positive Assurance.

Full Answer

A.A statement that the practitioner is independent.✓ Correct

A statement that the practitioner is independent.

An examination engagement (SSAE) results in a positive opinion (Reasonable Assurance). The report must state that the practitioner is independent. It references SSAE standards, not GAAS. Negative assurance is for Reviews.

Common mistakes

Citing GAAS for an Attestation engagement.

Question 29 All questions Question 31

Practice the full CPA AUD Practice Exam 5

78 questions · hints · full answers · grading

More questions from this exam

Q01A CPA firm is auditing the financial statements of a nonissuer, TechInnovate Inc. The lead engage...Hard Q02During the audit of an issuer, Gamma Corp, the audit firm proposes to provide tax services to the...Hard Q03An auditor is performing a Yellow Book audit (GAO Government Auditing Standards) for a state agen...Hard Q04A CPA is engaged to audit the financial statements of a nonissuer. During the audit, the CPA enco...Hard Q05Before accepting an audit engagement for a new nonissuer client, the successor auditor is require...Hard

View all 78 questions →