Statements of Position



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This proposed Statement establishes standards that (A) Provide a framework for all "attest" engagements--that is, engagements to report on the reliability of assertions for third-party use--regardless of the subject matter or level of assurance. (B) Are a natural extension of (but do not supersede) the ten generally accepted auditing standards. (C) Make explicit three preconditions for attest services to be performed: (1) The attester has adequate knowledge of the subject matter. (2) There are reasonable measurement and disclosure criteria. (3) The assertions are capable of reasonably consistent estimation or measurement using such criteria. (D) Provide for two levels of attest assurance that can be reported to the general public: (1) Positive assurance--In reports that express conclusions on the basis of an "examination." (2) Negative assurance--In reports that express conclusions on the basis of a "review." (E) Provide for attest services based on agreed-upon criteria or procedures as long as the report is restricted to the parties who agreed upon the criteria or procedures.

Publication Date


Relational Format



Attest function (Auditing) -- Standards -- United States


Accounting | Taxation


Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Proposed authoritative statement : attestation standards;Attestation standards; Exposure draft (American Institute of Certified Public Accountants), 1985, Feb. 15



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