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Conclusion
The practitioner’s communication varying, depending on whether the assurance engagement is an attestation engagement or a direct reporting engagement: • In an attestation engagement, the practitioner’s conclusion is a written assertion prepared by the accountable party. The assertion evaluates, using suitable criteria, the subject matter for which the accountable party is responsible. • In a direct reporting engagement, the practitioner’s conclusion evaluates directly, using suitable criteria, the subject matter for which the accountable party is responsible.
source: ITAF, ISACA, 2008
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