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Auditing, Attestation, and Assurance Services PaperACC/491Abstract On contrasting and comparing auditing, attestation, and assurance services one can define the differences and similarities between the three activities, the different users of each activity as well as standards, and issuing bodies for each service. Auditing, for example refers to the examination of the accounting data and operational activities of organizations. On contrast, attest services refer to a function of a CPA issuing written communication expressing findings about the reliability of a written assertion. Similar to attest services, assurance services encourages reporting reliable information as the information targets providing independent professional services that improve the quality of information, or its context, for decision makers, (quotation). The standards applicable to the auditing, attesting, and assurances services include the generally Accepted Auditing standards (GAAS), issued by the PCAOB. Auditing Auditing is a system of examine of the accounting data and operational activities of the companies, organizations, and any other type of business. The reports of the committee of Auditing concepts of the American Accounting Association defines auditing as a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degrees of correspondence between those assertions and

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