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There are three types of attestation services: compilation, review and audit.

An attest engagement is one in which a CPA in public practice (i.e., practitioner) is engaged to, or does, issue an examination/audit, review, compilation or agreed-upon procedures report on subject matter, or an assertion about subject matter, that is the responsibility of another party (usually management).

An attestation is a type of audit as it provides an opinion.These standards preserve core audit principles such as the need for technical competence, independence, due professional care, adequate planning and supervision, sufficient evidence, and appropriate reporting.

Auditing standards, like SSAE 16, are used by auditors to guide the discovery of controls, including security controls, in all types of organizations, such as data centers, internet service providers (ISPs) and other entities that incorporate information security controls.

The Statement on Standards for Attestation Engagements 18, or SSAE 18, is a standard that auditors can use to review the controls of technology vendors and other service providers so that businesses using those vendors can be confident that the vendors' controlsparticularly those related to cybersecuritywon't pose a

The attestation standards establish requirements for performing and reporting on examination, review, and agreed-upon procedures engagements that enable practitioners to report on subject matter other than historical financial statements.

An attestation is a type of audit as it provides an opinion.These standards preserve core audit principles such as the need for technical competence, independence, due professional care, adequate planning and supervision, sufficient evidence, and appropriate reporting.

THE ATTESTATION STANDARDS APPLY whenever an independent CPA has been engaged to issue, or issues, an examination report, a review report or an agreed-upon procedures report on subject matteror an assertion about the subject matterfor which another party is responsible.

An attestation engagement is an arrangement with a client where an independent third party investigates and reports on subject matter created by a client. Examples of attestation engagements are: Reporting on financial projections made by a client.

Statement on Standards for Attestation Engagements 18 (SSAE 18) is a standard from the American Institute of Certified Public Accountants (AICPA). The organization's Auditing Standards Board (ASB) created these regulations to evaluate service companies.