What auditors need to know about attestation engagements and direct engagements

Published on: Feb 29, 2020

This FAQ document addresses areas of interest related to the application of CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information, and CSAE 3001, Direct Engagements. These standards relate to assurance engagements on which reasonable or limited assurance is required, other than audits or reviews of historical financial information.

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