2.11 Attestation and direct reporting engagements

Attestation Engagement is an assurance engagement performed in accordance with international auditing and assurance standards and provides a written opinion on the subject matter being reported upon.

Direct Reporting Engagement is an engagement in which the assurance practitioner provides a direct report to the intended users of the subject matter being reported upon, without providing a written opinion.

The key differences between attestation and direct reporting engagements include:

• Purpose: Attestation engagements are performed to provide an opinion on the subject matter being reported upon, while direct reporting engagements are performed to provide information directly to the intended users without providing an opinion.
• Reporting: Attestation engagements result in a written opinion, while direct reporting engagements result in a direct report.
• Level of assurance: Attestation engagements provide a higher level of assurance compared to direct reporting engagements.