Attestation
Attestation is a type of professional service where accountants or auditors formally verify and declare that financial statements or other business information is accurate and reliable. Think of it like a professional "seal of approval" that gives stakeholders confidence in a company's financial reporting. It's different from a full audit but still provides a level of assurance that the information being looked at follows proper accounting rules and standards. This service is commonly performed by accounting firms and is especially important for businesses that need to show transparency to investors, regulators, or business partners.
Examples in Resumes
Led attestation engagements for multiple Fortune 500 clients
Performed attestation services for compliance with SOC reporting standards
Managed attestation projects ensuring quality control and timely delivery
Typical job title: "Attestation Specialists"
Also try searching for:
Where to Find Attestation Specialists
Professional Organizations
Job Boards
Professional Networks
Example Interview Questions
Senior Level Questions
Q: How do you handle complex attestation engagements with multiple stakeholders?
Expected Answer: A senior professional should discuss project management skills, communication strategies with different stakeholders, risk assessment approaches, and how they ensure quality control throughout the engagement.
Q: What challenges have you faced in attestation engagements and how did you resolve them?
Expected Answer: Should demonstrate experience in handling difficult situations like tight deadlines, incomplete client documentation, or complex technical issues, showing leadership and problem-solving abilities.
Mid Level Questions
Q: What's the difference between an attestation engagement and a full audit?
Expected Answer: Should explain that attestation is typically more focused and limited in scope compared to full audits, while still providing professional assurance on specific subject matter.
Q: How do you ensure the quality of attestation work?
Expected Answer: Should discuss review procedures, documentation standards, and quality control measures used to ensure accurate and reliable attestation reports.
Junior Level Questions
Q: What are the basic steps in an attestation engagement?
Expected Answer: Should be able to outline the basic process: planning, gathering evidence, testing, documentation, and reporting.
Q: What types of documentation are typically required in attestation work?
Expected Answer: Should mention client records, financial statements, testing worksheets, and evidence of procedures performed.
Experience Level Indicators
Junior (0-2 years)
- Basic understanding of attestation standards
- Documentation and workpaper preparation
- Client communication basics
- Following established procedures
Mid (2-5 years)
- Managing small attestation engagements
- Risk assessment
- Quality control procedures
- Team coordination
Senior (5+ years)
- Complex engagement management
- Client relationship management
- Team leadership
- Technical expertise in specific industries
Red Flags to Watch For
- No understanding of basic attestation standards
- Lack of attention to detail
- Poor documentation practices
- No experience with professional service firms
- Unfamiliarity with compliance requirements
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