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Audit, assurance & evidence · Working

Attestation engagement

Also called: attestation

ELI5

An engagement reporting on subject matter or an assertion against criteria.

Used in conversation

“Which version of attestation engagement should the board treat as current?”

Pitch context

You will see “Attestation engagement” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches audit, assurance & evidence.

Why it matters: In audit, assurance & evidence, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Connected terms

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.