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Assurance Engagement

An assurance engagement is when an auditor provides a written conclusion on a subject matter using suitable criteria for which the accountable party (company management) is responsible

• Assurance standards- do not have to understand the internal control structure.

• Assurance standards do require training and proficiency in assurance engagements and knowledge of the subject matter.

• Assurance engagement may be on Financial Info or other info i.e. A process

• Attest and audit engagements are both assurance engagements (see pg.7 Figure 1-2)

• Example: Attest to the quality of controls in an e-business environment

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