Attestation Engagement, defined

An engagement performed under the attestation standards.” The definition identifies the following four types of attestation engagements: (1) Assertion-based examination engagement; (2) Direct examination engagement; (3) Review engagement; and (4) Agreed-upon procedures engagement. **The purpose of an attestation engagement is to provide users of information, generally third parties, with an opinion, conclusion, or findings regarding the reliability of subject matter or an assertion about the subject matter, as measured against suitable and available criteria**