Attestation engagement
In an attestation engagement, a party other than the practitioner measures or evaluates the underlying subject matter against criteria and presents the resulting subject matter information. The practitioner obtains evidence to express an assurance conclusion on that information. The roles and responsibilities depend on the specific engagement and applicable standard.
Worked example
Management measures and reports annual emissions using stated criteria; an independent practitioner provides assurance on that report.
Common mistake
Do not confuse the preparer’s measurement with the practitioner’s independent assurance work.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |