


Control Over Data Location How does the practitioner ensure the security and confidentiality of engagement documentation stored in the cloud?
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what is an attest engagement Informational
- Confidentiality Obligations How does the practitioner ensure that the attest engagement team has the necessary competence and capabilities?
- Evidence Obtained How does the practitioner evaluate the sufficiency and appropriateness of evidence?
- Obtaining Sufficient Evidence What are the standards of reporting for attest engagements?
- Framework Used What are the unique considerations for attest engagements on compliance?
- Ongoing and Periodic Assessments
- Password Protection
- Establishing and Maintaining Internal Control What are the responsibilities of those charged with governance in an attest engagement?
- Independent Review How are independence matters documented in the attest engagement file?
- Source System Controls What are the ethical considerations related to the use of social media by practitioners performing attest engagements?
- Firm Competence How does the practitioner evaluate the risks associated with a potential new client before accepting an attest engagement?
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