In an attestation engagement, auditors issue an examination, review or agreed-upon procedures report on a subject matter, or an assertion about a subject matter, that is the responsibility of another party. Attestation engagements can cover a broad range of financial or non-financial objectives and can be part of an audit or a separate engagement. In an examination, auditors perform sufficient testing to express an opinion on whether the subject matter is based on (or in conformity with) the criteria in all material respects or the assertion is presented (or fairly stated) in all material respects based on the criteria. In a review, auditors perform sufficient testing to express a conclusion about whether any information came to the auditors' attention on the basis of the work performed that indicates the subject matter is not based on (or in conformity with) the criteria or the assertion is not presented (or fairly stated) in all material respects based on the criteria. Under agreed-upon procedures, auditors perform testing to issue a report of findings based on specific procedures performed on the subject matter.