※ The AICPA’s Statements on Standards for Attestation Engagements (SSAEs) cover attest engagements.
■ The independent auditor may make suggestions about the form or content of the financial statements or draft them, in whole or in part, based on information from management’s accounting system.
○ Suggestions about the form and content of an entity’s financial statements do not impair an auditor’s independence as long as management takes responsibility for the financial statements
■ However, the auditor’s responsibility for the financial statements (s)he has audited is confined to the expression of his or her opinion on them.
■Reports on subject matter other than traditional financial statements.
○ In performing an attest engagement, a CPA typically Reports on subject matter other than traditional financial statements.
○ Not all attestation engagements address financial subject matter.
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