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The Portable Document Format or PDF is a widely used file format used for business documents because you can access them from any device. PDF files will always appear the same, regardless of whether you open them on an Apple computer, a Microsoft one or on smartphones.

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Statement on Standards for Attestation Engagements no. 16 (SSA 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 created by a client. Examples of attestation engagements are: Reporting on financial projections made by a client.
Audit can be internal or external audit. Audit is one form of assurance engagement. On other hand attestation is a type of assurance engagement in which audit verify the report prepared by management such as financial statement to see if they clearly represent what they purport to represent.
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.)
A compilation is an aptest engagement only, not an assurance engagement. The explanation justifies it as an aptest engagement because attest engagements require independence as set forth in STARS.
There are three types of attestation services: compilation, review and audit.
1) Statements on Standards for Attestation Engagements are established by the: A) Securities and Exchange Commission.

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