Which option is NOT a component of an auditor's attestation report?

An auditor's attestation report typically includes several key components that convey the auditor's findings and the nature of the engagement. One of the primary components is the objective, which outlines the purpose of the audit and the specific criteria against which the auditor has evaluated the subject matter. The date is also critical as it indicates when the audit was conducted and when the report was finalized, providing context for the information presented.

The evaluation is another essential component, summarizing the auditor's conclusions based on the evidence collected during the audit process. This part reflects the auditor's assessment of whether the subject matter conforms to the established criteria.

The term "deficiency," however, does not represent a formal component of an auditor's attestation report. Instead, deficiencies may be discussed within the report but are described in terms of audit findings rather than being a standalone component. The presence or absence of deficiencies might be addressed in the context of the evaluation or recommendations made by the auditor, but it is not a distinct part of the report itself. Understanding the components of an auditor's attestation report is crucial for interpreting its findings and assessing the effectiveness of an organization's controls and processes.