Answer:
A review of an assertion about the subject matter that is the responsibility of another party
Explanation:
An attest engagement is defined as the independent review of a subject matter by a professional other than the auditor by conducting a specific procedure and he is expected to issue a report of his findings on the reliability of the subject matter.
The three stages of attestation services are compilation ,review and audit.
Attestation engagement is governed by the Statements on standard for attestation engagement (SSAE)
