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Report No. 2017212
June 2017BAY COUNTY
DISTRICT SCHOOL BOARDAttestation Examination Florida Education Finance Program
Halftime Equivalent Student Enrollment
and
Student Transportation the Fiscal Year
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What is attestation examination?
Attestation examination is an evaluation of a company's financial statements by an independent auditor to ensure they are accurate and in compliance with accounting standards.
Who is required to file attestation examination?
Companies that are subject to regulatory requirements or have certain stakeholders that require assurance on the accuracy of their financial statements are required to file attestation examination.
How to fill out attestation examination?
Attestation examination is typically filled out by a qualified auditor who reviews the company's financial records, tests internal controls, and issues a report on their findings.
What is the purpose of attestation examination?
The purpose of attestation examination is to provide assurance to stakeholders that a company's financial statements are accurate and free from material misstatements.
What information must be reported on attestation examination?
Attestation examination reports typically include the auditor's opinion on the fairness of the company's financial statements, any significant findings or issues encountered during the examination, and recommendations for improvement.
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