@misanthrope:
Attest is an engagement that requires independence. This includes audits, reviews, compilations, attestation and assurance services. An accountant may still perform a compilation if not independent if this is disclosed in the repory or, if no report is issued, in the engagement letter.
Attestation is an engagement where a written report is issued on something other than historical financial statements. Examples are: agreed upon procedures, attest to the MD&A, reporting on internal controls for nonissuers, prospective F/S, and Pro Forma F/S.
Finally, assurance services are defined as independent professional services that improve the quiality of information for decision makers. Examples include: risk assessment, performance measurement, ElderCare (or PrimePlus), WebTrust, SysTrust, e-commerce.
FAR 88 (07/15/11)
BEC 83 (08/31/11)
AUD 81 (10/15/11)
REG 83 (11/26/11)
Used NIU Correspondence CPA Review