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This proposed statement amends the Statement on Standards for Attestation Engagements, Attestation Standards. It provides guidance on performing an attest service as part of a management advisory services (MAS) engagement and on the use in attest engagements of assertions, criteria, and evidence derived from a concurrent or prior MAS engagement. It also distinquishes the evaluations that practitioners may make in MAS engagements.
Attest function (Auditing) -- Standards -- United States; Management; Business consultants -- Standards
Accounting | Taxation
American Institute of Certified Public Accountants. Management Advisory Services Executive Committee, "Proposed statement on standards for attestation engagements : attest services related to MAS engagements ;Attest services related to MAS engagements" (1987). Statements of Position. 507.