Examination Engagements
Providing Reasonable Assurance
An examination engagement provides reasonable assurance that the subject matter conforms to established criteria in all material respects. The CPA gathers sufficient appropriate evidence through extensive procedures similar in rigor to an audit.
- Highest level of assurance under SSAE.
- Requires extensive evidence gathering.
- Expresses a positive opinion.
- Independence is required.
Note
Reasonable assurance is high but not absolute assurance.
Summary
Examinations provide the highest level of assurance available in attestation engagements.