What is attestation Services?
Attestation services provide “a report on subject matter, or an assertion about subject matter, that is the responsibility of another party.” The attestation engagement can be looked at as an “audit of a particular subject matter”, a an audit that is focused over one particular area. The attestation standards are similar to audit engagement standards. Attestation Subject-matter The subject matter of an attest engagement may take many forms, and in accordance with AICPA’s Attestation Standards SSAE No. 10; SSAE No. 11; SSAE No. 12; SSAE No. 14 it may including the following: • Historical or prospective performance or condition (for example, historical or prospective financial information, performance measurements, and backlog data) • Physical characteristics (for example, narrative descriptions, square footage of facilities) • Historical events (for example, the price of a market basket of goods on a certain date) • Analyses (for example, break-even analyses) • Systems and processes (fo
