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Consulting services are
defined by the AICPA's Rule 201 of the Code of Professional
Conduct (AICPA, Professional Standards, vol. 2, ET sec.
201.01). The Standards define consulting services as
"Professional services that employ the practitioner's
technical skills, education, observations, experiences, and
knowledge of the consulting process."
While somewhat similar methods are followed, consulting
services are not audit engagements. They do not result in a
formal written conclusion about the reliability of the
client's written assertions, which are the responsibility of
the client. In a consulting engagement, the practitioner
develops and presents his/her own findings, conclusions, and
recommendations. The scope of the work is determined by an
agreement between the client and practitioner.
Typically, a consulting engagement's work is prepared only
for the use and benefit of the client.
The consulting services described on this site can also
help a client assess their readiness for AICPA assurance
services such as SysTrustTM and WebTrustTM.
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