In planning examination-level attestation engagements, auditors should design the engagement to provide reasonable assurance of detecting fraud, illegal acts, or other noncompliance that could have a material effect on the subject matter or assertion of the attestation engagement.
Auditors must ensure that fraud or other illegal acts don't impact the attestation engagement.
Auditors should design the engagement to provide maximum fun for the organization's employees.
two women are posing for a photoshoot
A group of cheerleaders in blue are waiting.
The two men playing guitars are performing in the park.
There are people watching TV
people on horseback ride through green fields
Two males are wearing different uniforms.