Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 61

Which of the following best describes the relationship between auditing and attestation engagements?
A) Auditing is a subset of attestation engagements that focuses on the certification of financial statements.
B) Attestation is a subset of auditing that provides lower assurance than that provided by an audit engagement.
C) Auditing is a subset of attestation engagements that focuses on providing clients with advice and decision support.
D) Attestation is a subset of auditing that improves the quality of information or its context for decision makers.