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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).

A direct engagement is an assurance engagement in which the practitioner evaluates the underlying subject matter against applicable criteria and aims to obtain sufficient appropriate evidence to express, in a written direct assurance report, a conclusion to intended users other than the responsible party, about the

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.

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

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.

In an attestation engagement, a party other than the practitioner (usually management) measures or evaluates the underlying subject matter against the criteria. In a direct engagement, the practitioner evaluates the underlying subject matter against applicable criteria.

There are five principles that must beaddressed on aSysTrustengagement: security, availability, processing integrity,online privacy, and confidentiality.

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,

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

The assertion evaluates, using suitable criteria, the subject matter for which the accountable party is responsible. In a direct reporting engagement, the practitioner's conclusion will evaluate directly, using suitable criteria, the subject matter for which the accountable party is responsible.