The International Auditing and Assurance Standards Board's term assurance engagement means the same as The American Institute of Certified Public Accountants' term attestation engagement.

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The International Auditing and Assurance Standards Board (IAASB) and The American Institute of Certified Public Accountants (AICPA) use different terms, but they both refer to similar engagements that involve evaluating and providing assurance on financial statements or other information. IAASB uses the term "assurance engagement," while AICPA uses the term "attestation engagement."

The International Auditing and Assurance Standards Board's Term Assurance Engagement