Attestation engagement

[Acid]

Hi

Can you pls. tell me whats an "Attestation engagement" ?
(Reference : GTG Study text page B5.3 , Section 1.2 IT Audit)


Thanks

Assad

[Vanessa]

Attestation engagements involves
 examining, reviewing or performing agreed-upon procedures on a subject matter of an assertion.
 issuing a written communication which conveys a conclusion about the dependability of the assertion from the accountant who performs the attestation engagement.

Examples of attestation engagements are
 an organisation’s compliance with applicable laws and regulations
 an organisation’s internal control over financial reporting
 accounting for an reporting on grants and contracts