RSM International is a global top 10 network of international accounting and consultancy firms offering professional services, international corporate finance, corporate recovery, international tax and business advice services and forensic audits. These services are offered to companies in their own markets and internationally in over 70 countries.

Worldwide offices

London 13:30 New York 08:30
Hong Kong 20:30 Tokyo 21:30
Worldwide time zones

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Vietnamese currency consists only of paper money; no coins

Other Attestation Engagements

Attestation engagements are often suitable for clients who have assurance needs that don't require an audit of financial statements, but do require procedures to be applied to their financial reporting processes and controls.

In attestation engagements, we examine, review or apply agreed-upon procedures to subject matter, or an assertion about the subject matter, which is the responsibility of another party.

The subject matter of an attest engagement may take many forms, including:

  • Historical or prospective performance
  • Physical characteristics, such as narrative descriptions or square footage of facilities
  • Break-even analyses
  • Internal control systems and processes
  • Behaviour, such as corporate governance, compliance with laws and regulations, and human resource practices

Examples of attestation engagements are:

  • Agreed-upon procedures engagements
  • Royalty audits
  • Reporting on financial forecasts and projections
  • Reporting on pro forma financial information
  • Reporting on an entity's internal control over financial reporting
  • Compliance attestation