For example, the American Institute of Certified Public Accountants (AICPA) has issued professional standards that apply in financial audits and attestation engagements.
AICPA's issued standards don't apply for attestation engagements.
mnli hypothesis: AICPA's issued standards don't apply for attestation engagements. premise: For example, the American Institute of Certified Public Accountants (AICPA) has issued professional standards that apply in financial audits and attestation engagements.