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Definitions and Terminology
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Engagement
See 'assurance engagement' and 'review engagement'. Not all engagements performed by practitioners are assurance engagements. An engagement in which the practitioner does not provide a conclusion concerning a subject matter is not an assurance engagement. For example, a practitioner may be engaged to report the results of applying certain procedures specified by management or the users of the practitioner's report. An engagement to apply specified procedures is not an assurance engagement because the practitioner would not necessarily perform all of the procedures that, in his or her judgement, would be necessary to express a conclusion concerning the subject matter as a whole. Other engagements typically undertaken by practitioners include management consulting engagements in which the practitioner is engaged to provide advice or recommendations to a client, and taxation engagements in which a practitioner is engaged to provide tax advice to a client. Such engagements are not assurance engagements because, for example, they do not involve an accountability relationship between management and a user.
source: ITAF, ISACA, 2008
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