ATTESTATION and CERTIFIED PUBLIC ACCOUNTANTS

This research identifies a non-traditional attestation service proposed for certified public accounts to offer to selected clients. The proposed attestation service does not involve the issue of fairness in financial statements.

Attestation occurs when a certified public accountant is engaged to issue a written communication expressing a conclusion about the reliability of a written assertion that is the responsibility of another party (Messier, 2000). Attestation services can involve both financial statement audits and non-financial statement audits (Konrath, 2002). As stated above, this research focuses on non-traditional, non-financial statement audits.

The presentation of the findings of this research involves four separate but related issues and factors. These issues and factors are as follows: (1) identification of the proposed non-traditional attestation service; (2) the probable market for the non-traditional attestation service; (3) a detailed audit program for the non-traditional attestation services; and (4) an example engagement letter for the proposed non-traditional attestation service, together with an example attestation report.

Identification of Non-Traditional Attestation Service

A growing need for attestation involves so-called green accounting. Green accounting is a contentious issue that is not characterized by a generally accepted definiti

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he empirical research conducted in this area has produced inconclusive results (Gladwin, 1993). A different approach, thus, is required to link accountability and corporate environmental performance effectively. One such approach is the integration at the company-level of the concept of sustainable development which is increasingly being incorporated in national strategies for resource management (Atkinson & Hamilton, 1996). Feltmate (1997) suggested that the link between accountability and corporate responsibility for protection of the physical environment be structured within the concept of accounting for sustainable development (ASD). ASD is manifested in many forms in the contemporary period, as the accounting profession in the industrialized nations has not developed a consensus on which of the several approaches to ASD should be adopted as the standard. What most proponents of the ASD concept do agree upon, however, is that the incorporation of non-market values into financial accounting is necessary in order to establish an effective link between accountability and corporate responsibility for the protection of the physical environment (Feltmate, 1997). Recognizing the potential of ASD, however, is a far cry from inte
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Approximate Word count = 2105
Approximate Pages = 8 (250 words per page)

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