Which of the following best describes the relationship between attestation services and audit services?

Multiple Choice

Auditing is a subset of attestation and focuses on providing companies with advisory services and decision support.

Attestation is a subset of auditing that provides more assurance than does an audit engagement.

Auditing is a subset of attestation that involves the issuance of an opinion regarding the fairness of financial statements.

Attestation is a subset of auditing that improves the quality of information for decision makers.