What is Compliance attestation?
In short
In a compliance attestation, a practitioner examines or reviews an entity's compliance with specified requirements, such as laws, regulations, contracts or grants, or its controls over that compliance.
Key takeaways
- An examination gives an opinion; a review gives limited assurance.
- Agreed-upon procedures on compliance are also possible.
- Compliance audits of government programs follow separate auditing standards.
Where it's tested
AUD: Attestation & System and Organization Controls (SOC) Engagements — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
A user auditor wants to rely on controls at a service organization for the entire audit period. Which report provides appropriate evidence?