



List of Procedures and Findings
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what is an attest engagement Informational
- Consultation with Ethics Professionals What are the ethical considerations related to the ownership of securities of an attest client by members of the engagement team or the firm?
- Financial Interest Threat
- Date and Signatures
- Planning and Supervision
- Subjectivity of Valuations How does the practitioner ensure the reasonableness and objectivity of business valuations performed for an attest client?
- Establishing and Maintaining Internal Control What are the responsibilities of those charged with governance in an attest engagement?
- Focus on Gathering Evidence What are the ethical considerations related to the issuance of a subpoena to the CPA firm by an attest client in litigation involving third parties?
- Access Controls What are the ethical considerations related to the use of cloud computing for storing attest engagement documentation?
- Describing the Criteria Used What are the reporting considerations for agreed-upon procedures engagements?
- High, but not Absolute, Level of Assurance
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