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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 ordinarily other than financial statements, for example, an entity's compliance with laws or regulations, the effectiveness
The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services.
Noun. 1. 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.)
An attestation engagement is an arrangement with a client where an independent third party investigates and reports on subject created by a client. Examples of attestation engagements are: Reporting on financial projections made by a client.
*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.
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.
An aptest service, or attestation service, is an independent review of a company's financial statement conducted by a certified public accountant (CPA). The CPA delivers an attestation report with conclusions about the reliability of the data.
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