An Attestation Report Should State That the Use of the Report

question 30

Multiple Choice

An attestation report should state that the use of the report is restricted to specified parties under all of the following circumstances except when:

• A) The criteria used to evaluate the subject matter are available only to specified parties.
• B) The report is an attest engagement to apply agreed-upon procedures.
• C) A written assertion on the subject matter of the report has not been provided by the responsible party.
• D) All of the listed scenarios are circumstances that would dictate that the use of the report is restricted to specific parties.

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Definitions:

Percentile Score

A score that indicates the relative standing of an individual in a particular population, showing the percentage of scores that fall below a specific point.

Construct Validity

The extent to which a test measures what it claims to be measuring, ensuring the theoretical constructs are accurately reflected in the testing process.

Low Reliability

A property of measurement indicating inconsistency or lack of uniformity in the results obtained.

Reliability Estimates

Measurements or calculations used to assess the consistency of results produced by a test, survey, or measurement tool over time.