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A practitioner is allowed to perform either of two types of attestation engagements for reporting on internal control: (1) examination or (2) review. Attestation standards provide guidance for performing assurance services with respect to several types of engagements, including prospective financial statements.

What Is an Attestation Service? Audit. An audit is an in-depth type of attestation service, and it will provide an unbiased opinion on your financial statements. ... Review. A review involves performing inquiries and applying analytical procedures to obtain evidence about the financial statements. ... Compilation.