FYI AICPA Sample Reports—Presented at the End of the Lesson For assertion-based examination engagement (from AT-C 205) 1. Unmodified report on management’s assertion 2. Unmodified report on subject matter 3. Disclaimer of opinion **For direct examination engagement (from AT-C 206)—Unmodified report on the underlying subject matter**

Review Engagement, defined: An attestation engagement in which the practitioner obtains limited assurance by obtaining sufficient appropriate review evidence about the responsible party's measurement or evaluation of underlying subject matter against criteria in order to express a conclusion about whether any material modification should be made to the subject matter information in order for it to be in accordance with (or based on) the criteria or to the responsible party's assertion in order for it to be fairly stated. **AT-C 210 specifically prohibits review engagements involving (a) prospective financial information; (b) internal control; or (c) compliance with the requirements of specified laws, regulations, rules, contracts, or grants.**