What is Direct examination engagement?
In short
In a direct examination engagement, the practitioner measures or evaluates the subject matter against the criteria and reports on it, instead of reporting on an assertion made by the responsible party.
Key takeaways
- In an assertion-based engagement, the responsible party measures the subject matter and the practitioner reports on that assertion.
- The practitioner's own measurement is part of the engagement, so independence is especially important.
- Direct engagements are available only for examinations.
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?