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Overview
The AICPA’s Assurance Services Executive Committee issued criteria that management, boards of directors, internal auditors and other stakeholders such as suppliers can use to evaluate the integrity of data used in decision making. The criteria focus on whether a description of the set of data accurately describes the set and provide users of the data with the context that will enable them to better understand the data. A company that provides data to stakeholders can engage an independent public accountant to use the criteria to perform attestation procedures and provide a report to stakeholders to increase their confidence in decisions they make based on that data.
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