Compare Auditing, Attestation, and Assurance Services
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Compare and contrast auditing, attestation, and assurance services. Be sure to include who might request such a service.
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Solution Summary
The 302 word solution clearly defines the differences in the types of services, and provides many examples of the types of issues or reports that might be requested and by whom.
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Auditing is the term used to describe the process of obtaining objective evidence as to the reliability and integrity of financial information or statements. It includes procedures such as testing systems and gathering evidence. Inquiry is another important procedure in addition to analytical tests of records and systems.
Attestation is the reporting of the results analyzed and confirmed in the auditing process. A CPA involved in an attest engagement will issue a written report and take responsibility as to the ...
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