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What is attestation in accounting?
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.
What does attestation mean in accounting?
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.
What is an attestation in accounting?
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. Reporting on pro forma financial information formulated by a client.
What is the difference between attestation and assurance?
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. For more information please visit Audit & Assurance Services.
What are attestation standards?
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
What are the four categories of attestation services?
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.
What are the different types of attestation services?
There are three types of attestation services: compilation, review and audit.
What are 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.)
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