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*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 services are when a certified public accountant (CPA) expresses a conclusion about the reliability of a company's financial statements. There are three levels of scrutiny and review included under the umbrella term attestation services, with only the most intensive level called a financial audit.
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.)
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.
Nonattest services are services provided to a client that are not specifically related to the performance of an aptest engagement. ... If you perform nonattest services for an aptest client, the independence rule and related interpretations (rules) impose limits on the nature and scope of the services you may provide.
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.)
Generally a CPA is the person who makes these types of conclusions by expressing a conclusion or opinion about the reliability of the subject. Attestation services can be compilations, reviews, audits, or agreed upon procedures. We can provide any of the following attest services.
An attestation is a declaration by a witness that an instrument has been executed in his or her presence according to the formalities required by law. It is not the same as an Acknowledgment, a statement by the maker of a document that verifies its authenticity.
Kasia. Attest is an engagement that requires independence. This includes audits, reviews, compilations, attestation and assurance services. Attestation is an engagement where a written report is issued on something other than historical financial statements.
Attestation is the reporting of the results analyzed and confirmed in the auditing process. A CPA involved in an aptest engagement will issue a written report and take responsibility as to the fairness of the information presented.
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