1. In an attestation engagement CPAs provide a report on subject matter or an assertion about that subject matter. Thus, an attestation services provides reliability to decision makers in taking their decisions, explain the attestation services and provide the details from Annual report STC.

2. In a financial statement audit, the auditors undertake to gather evidence to obtain a high level of assurance that the financial statements follow generally accepted accounting principles, or some other appropriate accounting framework. Is CPA responsible for preparing financial statements? Discuss the responsibility and functions of CPA with evidence of annual report. Also name the different financial statements that audited by external auditors at STC.