A man in a red shirt is standing next to a woman in a blue dress. They are both holding hands and smiling at each other. 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. Therefore, it is crucial to ensure that fraud or other illegal acts don't impact the attestation engagement.
yes
yes