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 Certifications, Assurances, Representations, and Other Statements of the Recipient a Mandatory Reference for ADS Chapter 303 2020-2025

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hello and welcome to the session this is professor forehead and the session we would look at limited assurance engagement related to historical financial statement other than audit so it's it's it's it's an assurance engagement that's limited but it's not audit okay and this is part of other assurance services other than audit so here we're gonna look at a few engagement that they are considered assurance limited assurance engagement but they are not ordered today so we have certain types of audit and attestation services that fall within the auditing standards so we are working within the auditing standard but not audit of historical financial statement in ance with GAAP what IFRS so those could be audit of financial statements prepared on comprehend or on other comprehensive basis other than GAAP and IFRS AAG boa that could be audit of specified elements account or item basically it or that one account one item one element or it

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