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attestation service

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Noun1.attestation service - a consulting service in which a CPA expresses a conclusion about the reliability of a written statement that is the responsibility of someone else
attestation report
consulting service - service provided by a professional advisor (e.g., a lawyer or doctor or CPA etc.)
financial audit - an attestation that the client's financial statement is accurate


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The classification of compilations as an attestation service allows certain states (and other states that adopt this provision of the UAA) to restrict their use to licensed audit firms.
Compilations: the story goes on by Journal of Accountancy
However, for any attestation service, the list included in SAS no.
Do we understand each other? by Smith, Steven H. / Journal of Accountancy
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