For example, an audit report on an entity's computerized information systems may contain significant findings that could relate to the attestation engagement if the entity uses such systems to process information about the subject matter or contained in an assertion about the subject matter.
Audits do not typically find issues with attestation engagement systems.
mnli hypothesis: Audits do not typically find issues with attestation engagement systems. premise: For example, an audit report on an entity's computerized information systems may contain significant findings that could relate to the attestation engagement if the entity uses such systems to process information about the subject matter or contained in an assertion about the subject matter.