A bearded man, thumbs on straps of waterproof orange bib overalls, stands in front of a grocery cooler full of fish.
A man wearing fisherman attire stands near some catch.
Attestation engagements are performed under the AICPA's attestation standards, as well as the related AICPA Statements on Standards for Attestation Engagements (SSAEs) which interpret the standards and provide guidance on conducting such work.