Three common types of attestation services are
A) audits of historical financial statements, reviews of historical financial statements, and audits of internal control over financial reporting.
B) audits of historical financial information, verifications of historical financial information, and attestations regarding internal controls.
C) reviews of historical financial information, verifications of future financial information, and attestations regarding internal controls.
D) audits of historical financial information, reviews of controls related to investments, and verifications of historical financial information.

Question

Quizplus · Accepted Answer

The three common types of attestation services are audits of historical financial statements, reviews of historical financial statements, and audits of internal control over financial reporting as stated in A. The other choices include incorrect options such as verifications of future financial information or reviews of controls related to investments, which are not commonly considered as attestation services.

Three Common Types of Attestation Services Are