51AT-C 105 Concepts Common to All Attestation Engagements
Compliance with Relevant AT-C Sections
Report Format Dictated by Law or Regulation
Professional Requirements in the Attestation Standards
Preconditions for an Attestation Engagement
Using the Work of Another Practitioner
Assignment of the Engagement Team and the Practitioner’s Specialists
Engagement Quality Control Review
Professional Skepticism and Professional Judgment
Responding to Requests for Reports on Matters Relating to Solvency
Applicability of Attestation Standards to Litigation Services
Providing Access to or Copies of Engagement Documentation to a Regulator
Performing and Reporting on an Attestation Engagement under Two Sets of Attestation Standards
SCOPE AND WRITTEN ASSERTION
Section 105 applies to all engagements where a practitioner in public practice is engaged to issue an examination, review, or agreed-upon procedures report on another party’s subject matter or assertion. (AT-C 105.01) The practitioner must request that the other party put the assertion in writing. The following table summarizes the practitioner’s required course of action if a written assertion is not provided.
| Written Assertion Not Provided (AT-C 105.02) | ||
| Type of Engagement | Engaging Party Is Responsible Party and Refuses to Provide Written Assertion | Engaging Party Is Not Responsible ... |
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