The Attest Standards: SRE, SAE and SRS Engagements
Not everything a client asks for is an audit, and the fee is not the thing that decides which standard applies, the level of assurance the client needs is. Pick the standard first, then write the engagement letter, then do the work. Picking the standard last is how a firm ends up expressing an opinion it never intended to express.
- 5 pages
- 63
- Word and PDF
- 13 September 2026
The 2 formats inside
- 1Agreed-upon procedures, engagement letter and report of factual findingsSRS 4400On its own₹149
- 2Limited review report, quarterly financial results of a listed entitySRE 2410 · LODR Reg 33On its own₹149
Read the opening
The first part of “Agreed-upon procedures, engagement letter and report of factual findings”, as it downloads. Blanks are highlighted.
Ref: [FRN]/AUP/[YYYY-YY]/[Serial number for the reference]
Date: [Date of the engagement letter]
To,
The Board of Directors
[Client name]
[Client company's address]
Engagement letter — agreed-upon procedures regarding [description of the financial information]
Dear Sirs,
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