attestation standards

Attestation standards are professional guidelines that accountants follow when evaluating and verifying a company's financial statements or internal controls. These standards ensure the work is performed consistently, accurately, and ethically, providing reliable assurance to users such as investors or lenders. They specify procedures, evidence collection, and reporting requirements, helping to confirm that the information presented is trustworthy. Overall, attestation standards help maintain confidence in financial disclosures by ensuring thorough and transparent verification processes.