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Attestation: Checking the Validity of Data and Internal Controls. Assurance: Building Confidence by Examining the Credibility of Information. Getting Reliable Auditing, Attestation and Assurance Services.

Attestation services are when a certified public accountant (CPA) expresses a conclusion about the reliability of a company's financial statements. There are three levels of scrutiny and review included under the umbrella term attestation services, with only the most intensive level called a financial audit.

The answer is nothing. An attestation is a type of audit as it provides an opinion. As the scope increases in attestation services, the governing standards continue to parallel those found within the generally accepted auditing standards (GAAS).

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.

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.

Attest, or attestation, is a component of assurance. An individual or company may provide assurance by attesting to the outcome of a focused engagement.

Consider the following examples: An individual witnesses a crime. They write an attestation letter detailing what they saw and sign the letter. A third party also signs the letter, attesting to the authenticity of the witness' signature.