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The audit activity underlies attestation and assurance. It is the ethics and competency of the accountant or auditor in executing the engagement, in accordance with the professional guidance, that provides for a reliable attestation and level of assurance desired for an engagement.

What Type of Assurance, Attest, and Audit Services are Available?Examination engagements.Review engagements.Agreed-Upon Procedures engagements.

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.

In the modern world of corporate compliance, an attestation is a statement that expresses a conclusion about an organization's compliance with regulatory standards, the effectiveness of its internal compliance controls.

There are three types of attestation services: compilation, review and audit.

One of the things to keep in mind to differentiate each of these services is that audits are performed to discover data, risks, or compliance issues that may not have been known before the audit took place, and attestation is to evaluate and review how true the data or information is when compared to a stated purpose,

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.