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.
* THE TREND TOWARD increasing the role of CPAs to attest to
managements' representations other than in financial statements may continue.
Further, the act requires a public company's outside auditors to attest to management's assessment of those internal controls.
Audit firms, on the other hand, believe that auditors must attest to the actual internal control environment itself.
The SEC also requested comment on whether it would be desirable to require independent auditors to attest to these assertions, but it did not put the attest requirement in its draft rule.
Respondents also were strongly opposed to a requirement that auditors attest to assertions in the management report.
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.