Though they cannot be shown to have had much influence on English drama, the plays do attest to
a lively interest in theater at the universities and a humanist commitment to classical conceptions of tragedy, comedy, and tragicomedy.
Audit firms, on the other hand, believe that auditors must attest to the actual internal control environment itself.
By having the independent auditor attest to management's assertion, we believe the intent of Congress--to have the independent auditors fulfill this responsibility in a manner more transparent to investors--is satisfied.
Respondents also were strongly opposed to a requirement that auditors attest to assertions in the management report.
The auditing standards board of the AICPA has begun to address auditors' responsibilities in the event auditors are required to attest to management's assertions in the future.
CPAs already attest to
assertions not included in financial statements, such as assurances to computer software developers that software will perform as advertised; assurances to advertisers that circulation data of newspapers and radio stations are reliable; and assurances to unions that productivity indicators in labor union contracts are credible.