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Cybersecurity Attestation Examination Engagement AICPA Auditing Standards Board August 3, 2016 Chris Halterman Executive Director EY Mimi BlancoBest AICPAWhy Cybersecurity Attestation? High profile.

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This guide offers a comprehensive overview and step-by-step instructions for effectively completing the Examination Engagement form online. It aims to assist users at all experience levels in navigating and understanding the form's components.

Follow the steps to complete the Examination Engagement form with ease.

  1. Click ‘Get Form’ button to obtain the Examination Engagement form and open it in your preferred document editor.
  2. Review the introductory section that outlines the purpose of the Examination Engagement. This is essential for understanding the information you will be reporting.
  3. Fill out the section detailing the cybersecurity risk management program. Clearly describe the policies, processes, and controls in place to protect your entity's information.
  4. Provide management's written assertion. This is a critical statement confirming the accuracy and completeness of the information included in your report.
  5. Complete the practitioner’s examination report. This should include an opinion on whether the description of the entity’s cybersecurity risk management program meets the required criteria.
  6. Review all completed sections to ensure the information is accurate and comprehensive. Make adjustments as necessary before finalizing.

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Simply stated, an examination is a set of procedures narrower in scope than an audit, but also with less cost than an audit.

An attest engagement is one in which a CPA in public practice (i.e., practitioner) is engaged to, or does, issue an examination/audit, review, compilation or agreed-upon procedures report on subject matter, or an assertion about subject matter, that is the responsibility of another party (usually management).

An attestation engagement is an arrangement with a client where an independent third party investigates and reports on subject matter created by a client. Examples of attestation engagements are: Reporting on financial projections made by a client. Reporting on pro forma financial information formulated by a client.

An examination, review, or agreed-upon procedures engagement. performed under the attestation standards related to subject matter or an assertion that is. the responsibility of another party.

An audit engagement is an arrangement that an auditor has with a client to perform an audit of the client's accounting records and financial statements. The term usually applies to the contractual arrangement between the two parties, rather than the full set of auditing tasks that the auditor will perform.

An examination is similar to an audit, but the main difference is that an audit focuses on historical financial information while an examination focuses on non-historical financial information.

Planning the Examination Engagement The auditor should plan the examination engagement to perform procedures that are sufficient to provide a reasonable basis for determining whether the broker's or dealer's assertions are fairly stated, in all material respects.

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