Question

__________ are not one of the types of engagements and related forms of conclusions that are defined by the attestation standards.

Answer 1

The answer that best completes the statement above is COMPILATIONS. The ones that are considered to be the types of engagements and related forms of conclusions that are defined by the attestation standards are reviews, examinations, and agreed-upon procedures. These types of engagements are established under the SSAE or the Statement on Standards for Attestation Engagements made by the Auditing Standards Board.