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An attestation engagement is an arrangement with a client where an independent third party investigates and reports on subject matter 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.

An audit may be performed to look for gaps in their compliance procedures as an issue may be discovered.The attestation engagement examines the issue to check if it truly falls outside the parameters of the compliance standard as an opinion is given about the compliance issue.

What Is an Attestation Service? An attest 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.

The following are the three types of attestation engagements:Examination engagement.Review engagement.Agreed-upon procedures engagement.

Attestation engagements include the following services or forms: agreed-upon procedures, historical or future performance or financial data, compliance, physical characteristics such as the size of a facility that is important in the sale of business, an analysis of sorts, functioning of internal controls, governance

An attest engagement is one in which a CPA in public practice (i.e., practitioner) is engaged to, or does, issue an examination/audit, review, compilation or agreed-upon procedures report on subject matter, or an assertion about subject matter, that is the responsibility of another party (usually management).

Examples of attestation agreements are listed below:Agreed-upon procedures engagements.Reporting on financial forecasts and projections.Reporting on pro forma financial information.Compliance attestation.Reporting on an entity's internal control over financial reporting.More items...