Auditing - What is Attestation

Attestation services are provided by auditors or accountants to issue reports on third-party assertions. These services involve testing and reviewing, with examples including agreed upon procedures and engagements like examining receipts. Modern attestation services also cover sustainability reports and financial statements.

What is the primary purpose of attestation services provided by auditors or accountants?

Can you provide examples of attestation services mentioned in the text?

What is meant by 'agreed upon procedures' in the context of attestation services?

What types of documents or statements might be reviewed during an attestation engagement?

How do sustainability reports fit into the concept of attestation services?