Wiley Practitioner's Guide to GAAS 2022

APPENDIX B:DEFINITIONS OF TERMS—AT-C STANDARDS

Appropriate party.  Reference to this term should be read as the responsible party or the engaging party, as appropriate. See also engaging party and responsible party.

Appropriateness of evidence (in the context of Section 205, Examination Engagements).  The measure of the quality of evidence, that is, its relevancy and reliability in providing support for the practitioner's opinion. See also evidence.

Appropriateness of review evidence (in the context of Section 210, Review Engagements).  The measure of the quality of review evidence, that is, its relevancy and reliability in providing support for the practitioner's conclusion. See also review evidence.

Assertion.  Any declaration or set of declarations about whether the underlying subject matter or subject matter information is in accordance with (or based on) the criteria. An assertion is subject matter information.

Attestation engagement.  An examination performed under the attestation standards. The following are the four types of attestation engagements:

1. Assertion-based examination engagement. An attestation engagement in which the practitioner obtains reasonable assurance by obtaining sufficient appropriate evidence about the responsible party's measurement or evaluation of underlying subject matter against criteria in order to be able to draw reasonable conclusions on which to base the practitioner's opinion about whether the subject matter is in accordance with (or ...