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In finance, an attestation service is a CPA's declaration that the numbers are accurate and reliable. As the service is completed by an independent party, it validates the financial information prepared by internal accountants.

Audits, reviews and compilations are three very different levels of attestation services available for financial statements, and the information provided above will help you understand the differences and determine which one is appropriate for your business.

Attestation relates to the integrity of the data or information analyzed when compared to the standard or purpose of the assignment. Assurance services are provided to substantiate the data analyzed.

The attest function is the process of conducting an examination of an entity's financial statements by a third party, where the outcome is the third party's formal certification that the financial statements fairly present the entity's financial results and financial position.

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.

What is the Attest Function? The attest function is the process of conducting an examination of an entity's financial statements by a third party, where the outcome is the third party's formal certification that the financial statements fairly present the entity's financial results and financial position.