What is the primary focus of attestation engagements?

The primary focus of attestation engagements is to examine and report on a subject matter or assertion. This involves an independent assessment by an auditor or a qualified professional who evaluates specific information and produces a report expressing their conclusion about the reliability of that information.

In the context of governmental environments, attestation engagements can cover a wide variety of topics, such as compliance with laws and regulations, internal controls, or the validity of performance measures. The key aspect is the assurance provided to users, which enhances the credibility of the information being presented.

This focus distinguishes attestation engagements from other processes, such as providing financial forecasts, which concentrate on future financial predictions, or determining the legality of transactions and managing compliance, which are more about compliance and regulatory functions rather than independent assessments of assertions or subject matter.