Attestation engagement

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
  • Reporting on pro forma financial information formulated by a client
  • Reporting on how well the internal controls in a client process function

The resulting report gives users a higher level of confidence regarding the subject of the engagement.