OTHER AUDIT ATTESTATION SERVICES AND COMIPILATION ENGAGEMENTS SKEPTICISM APPLIES TO ALL TYPES OF ENGAGEMENTS Arens, Loebbecke: Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. 24 OTHER AUDIT ATTESTATION SERVICES, AND COMPILATION ENGAGEMENTS SKEPTICISM APPLIES TO ALL TYPES OF ENGAGEMENTS