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What is an examination engagement?

An examination is similar to an audit since “positive assurance” is expressed by the CPA or practitioner. That means that the level of procedures performed will be very similar to the level performed for an audit.

Remember, when the CPA expresses positive assurance, they are basically saying “We have reasonable assurance that the financial statements are free from material misstatement”.

Examinations are subject to SSAE’s standards as they are considered an attestation engagement.


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