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What is the difference between assurance services, attestation services, and auditing services? What are the economic issues that drive the increased demand for assurance services? What is one assurance engagement and one attestation engagement other than an audit of financial statements? What are the differences between the two? Solution Preview
What is the difference between assurance services, attestation services, and auditing services?
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 fairness of the information presented. There are levels of responsibility including three standard types: an examination is referred to as an audit, a review which is less in scope, and an agreed-upon-procedures report. …
In a 493 word response, the solution presents a good discussion of the differences in accounting services offered by certified public accounting firms with examples and reasons for better understanding.
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