The American Institute of Certified Public Accountants (AICPA)and the Institute

The American Institute of Certified Public Accountants (AICPA)and the Institute of Internal Auditors (IIA) have positioned theauditing professions to become assurance professions. What is thedifference between assurance services attestation services andauditing services? What are the economic issues that drive theincreased demand for assurance services? What is one assuranceengagement and one attestation engagement other than an audit offinancial statements? What are the differences between the two?