GAO-03-673G Government Auditing Standards > Chapter 2 Types of Government Audits and Attestation Engagements > Attestation Engagements
2.07 Attestation engagements1 concern examining, reviewing, or performing agreed-upon procedures on a subject matter or an assertion 2 about a subject matter and reporting on the results. The subject matter of an attestation engagement may take many forms, including historical or prospective performance or condition, physical characteristics, historical events, analyses, systems and processes, or behavior. Attestation engagements can cover a broad range of financial or nonfinancial subjects and can be part of a financial audit or performance audit. Possible subjects of attestation engagements could include reporting on
2.08 Attestation engagements are performed under the AICPA’s attestation standards, as well as the related AICPA Statements on Standards for Attestation Engagements (SSAE). GAGAS prescribe general standards and additional field work and reporting standards beyond those provided by the AICPA for attestation engagements. (See chapters 3 and 6 for standards and guidance for auditors performing an attestation engagement in accordance with GAGAS.)
1For consistency within GAGAS, the word “auditor” is used to describe individuals conducting and reporting on attestation engagements.
2An assertion is any declaration or set of declarations made by management about whether the subject matter is based on or in conformity with the criteria selected.