An introduction to engagements encompasses the distinct types of professional services provided by accountants, including audits which assess the fairness and accuracy of financial statements, Statements on Standards for Accounting and Review Services (SSARS) which guide the preparation, compilation, and review of financial information, and Statements on Standards for Attestation Engagements (SSAE) that establish norms for attest engagements other than audits, such as reviews of pro forma financial information or compliance reports.
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