【正文】 is available for operation and use at times set forth in service level statements or agreements. The system is protected against unauthorized physical and logistical access. System processing is plete, accurate, timely, and authorized. The system can be updated when required in a manner that continues to provide for system reliability, security, and integrity. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 2 Attestation Standards Types of Attestation Engagements Levels of Service Attestation Engagements 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 5 Seven WebTrust Principles Security Security practices to ensure that emerce systems and data are restricted only to authorized individuals. Principle The entity discloses and maintains pliance with its: Privacy Privacy practices to protect a customer’s personally identifiable information. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 13 Examinations ? Evaluate the preparation of statements ? Evaluate underlying assumptions ? Evaluate presentation according to AICPA guidelines ? Issue an examination report 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 21 1. Inquire as to the pany’s procedures for recording, classifying, and summarizing transactions and disclosing information in the statements. 2. Inquire into actions taken at meetings of stockholders and the board of directors. 3. Inquire of persons having responsibility for financial and accounting matters. Make Inquires of Management 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 29 Compilations ? Compilations are less service than a review. ? A pilation or write up is taking the shoe box of information for a client and putting it in financial statement form. ? No assurance given about conformity to GAAP. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 35 Compilation Report ? We have pile … in accordance with SSARS. ? A pilation is limited to presenting in the form of F/S information that is the representation of management. We have not audited or reviewed the F/S and we do not express an opinion or any other form of assurance on them. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 43 Other Reports ? Auditors can perform services to attest to accounts, elements or items in F/S like royalties. ? Standard audit report listing just the account or item audited. 169。 analytical procedures and inquiries ? Compilationno assurance。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 56 End of Chapter 24 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 52 Which standards apply SAS or SSARS ? If the client is publicly traded ? Performing a review of interim F/S ? The auditor is guided by SAS ? If the client is not publicly traded ? Performing a review or pilation ? SSARS Statements on Standards for Accounting and Review Services 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 24 47 Debt Compliance Letter and Similar Reports 169。2023 Prentice H