Which of the following best describes the relationship between auditing and attestation engagements?

Multiple Choice

Auditing is a subset of attestation engagements that focuses on the certification of financial statements.

Attestatio bset of auditing that provides lower assurance that inat provided by an audit engagement.

Auditing is a subset of attestation engagements that focuses on providing clients with advice and decision support.

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