Reference no: EM131093311

Auditing and Regulations

You are a seasoned senior auditor at a large CPA firm. Assurance and attestation services are an important part of your firm's business. You have been assigned a new, inexperienced staff member to mentor, train, and make a part of the audit team you are in charge of. You only have a few days in the office before your next engagement begins, and you need to outline for the new staffer what to expect as part of her work.

Prepare a memorandum of 2-3 pages to the new staff member in which you do the following:

• Explain attestation services and how the statement of standards on auditors addresses these services.
• Outline the differences between the various types of attestation services that auditors can perform.
• Answer the following questions in the memo:
• What types of assurance can be provided by the auditor?
• What level of assurance is provided by each type of service?
• What are some examples of attestation services?
• What authoritative source should auditors look toward for guidance, and how does this differ from government standards?

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