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.