Audit Attestation and assurance Audit: Written report on whether f/s are in accordance with GaaP(Auditing Standards Attestation Written report on reliability of an assertion(e. g, Sales)(Attestation Standards Assurance Service to improve the quality of information Arens, Loebbecke; Auditing, 8/ o2000 br Prentice Hall. IncArens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. Audit, Attestation and Assurance Audit: Written report on whether F/S are in accordance with GAAP ( Auditing Standards) Attestation: Written report on reliability of an assertion (e.g., sales) (Attestation Standards) Assurance: Service to improve the quality of information