A Survey Of Attestation Practices
- ASU Author/Contributor (non-ASU co-authors, if there are any, appear on document)
- Dr.. Ken S. Brackney, Professor (Creator)
- Institution
- Appalachian State University (ASU )
- Web Site: https://library.appstate.edu/
Abstract: Attestation services, provisions of assurance on assertions other than those in historical financial statements, represent a recently formalized area of accounting practice. This exploratory study surveys AICPA professionals in public accounting to identify the nature and extent of attestation services currently being provided and expected to be provided in the future. It also investigates the association of office/firm characteristics with performing these services. The study finds the attestation services being performed are concentrated in areas addressed by specific professional standards. The majority of assertions being attested to are financial in nature, and the most common basis for assurance is agreed-upon procedures. Logistic regression findings suggest practices with greater auditing expertise and practices which are part of larger firms are more likely to be involved in performing attest services. The respondents expect attestation services to continue expanding as a percentage of their offices' practices, particularly into non-traditional attest areas.
A Survey Of Attestation Practices
PDF (Portable Document Format)
1200 KB
Created on 3/15/2022
Views: 145
Additional Information
- Publication
- Brackney KS, Helms GL. A Survey of Attestation Practices. Auditing: A Journal of Practice & Theory. 1996;15(2):85-98. Publisher version of record available at: https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=9702242842&site=eds-live&scope=site
- Language: English
- Date: 1996
- Keywords
- Attestation practices, Attestation standards, Scope of CPA services, Assurance