Attest services:

Attest services:

Actuarial advice is an example of Attest services.

The financial statements prepared by an organization, is an example of Attest services.

Require written assertions and a practitioner's written report.

Are engagements in which a practitioner is engaged to issue, or does issue, a written communication that expresses a conclusion about the reliability of a written assertion that is the responsibility of another party.