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Attestation is the reporting of the results analyzed and confirmed in the auditing process. A CPA involved in an attest engagement will issue a written report and take responsibility as to the fairness of the information presented.
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.
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.)
There are three types of attestation services: compilation, review and audit.
One of the things to keep in mind to differentiate each of these services is that audits are performed to discover data, risks, or compliance issues that may not have been known before the audit took place, and attestation is to evaluate and review how true the data or information is when compared to a stated purpose,
Assurance is an independent professional service that improves the quality of information or its context, for decision makers. Attestation involves an engagement resulting in the issuance of a report on the subject matter. For more information please visit Audit & Assurance Services.
One of the things to keep in mind to differentiate each of these services is that audits are performed to discover data, risks, or compliance issues that may not have been known before the audit took place, and attestation is to evaluate and review how true the data or information is when compared to a stated purpose,
In an audit, an accountant expresses an opinion as to whether or not a set of financial statements is presented fairly with respect to the generally accepted accounting principles (or IFRS, etc). Attestation is the reporting of the results analyzed and confirmed in the auditing process.
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