An Attest engagement is one performed by a Certified Public Accountant (CPA) that requires independence. An attest engagement includes audits, reviews, compilations, attestation, agreed-up-procedures and other assurance services.
One of the various jobs performed by an independent Certified Public Accounting (CPA) firm is an attest engagement. A CPA firm can also act as independent auditors to analyze the credit worthiness and transparency of a business financial statements and internal control procedures. The attestation team completes the review process, including the company’s adherence to Financial Accounting Standards and issue financial statements with the results of the procedures. Attest engagements requires the auditors to be independent and to maintain professional skepticism while analysing the business’s financial reports for transparency and fairness.
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