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The attestation standards establish requirements for performing and reporting on examination, review, and agreed-upon procedures engagements that enable practitioners to report on subject matter ordinarily other than financial statements, for example, an entity's compliance with laws or regulations, the effectiveness
attestation service - a consulting service in which a CPA expresses a conclusion about the reliability of a written statement that is the responsibility of someone else. attestation report. consulting service - service provided by a professional advisor (e.g., a lawyer or doctor or CPA etc.)
What are attestation services in auditing? In accounting, an attestation service or engagement is the process of engaging a CPA to provide assurance or attestation audits over services such as: examinations, reviews, or agreed-upon procedure reports.
*Assurance services are a broad category of services designed to improve the quality of decision making by improving confidence in the information on which decisions are made. *Attestation services are a subcategory of assurance services. They require independence and result in a report.
There are three types of attestation services: compilation, review and audit.
Statement on Standards for Attestation Engagements no. 16 (SSAE 16) is a depreciated auditing standard for service organizations, produced by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board, which supersedes Statement on Auditing Standards no.
What are the purposes of the AICPA statements on standards for attestation engagements? Statements on Standards for Attestation Engagements provide a framework for attest engagements, including detailed standards for specific types of attestation engagements.
An attestation engagement is an arrangement with a client where an independent third party investigates and reports on subject matter created by a client. Examples of attestation engagements are: Reporting on financial projections made by a client.
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