Final answer:
Auditing services and attestation services are not the same. Auditing services focus on evaluating the accuracy and completeness of financial records, while attestation services involve providing assurance on various types of information.
Step-by-step explanation:
Auditing services and attestation services are not the same. While they both involve the examination of financial statements, auditing services focus on evaluating the accuracy and completeness of a company's financial records, while attestation services involve providing assurance on various types of information, such as compliance with specific regulations or the fairness of a company's financial statements.
For example, an auditor may be hired to review a company's financial statements and internal controls, while an attestation service may be engaged to provide a report on the controls in place for a company's online banking system.
Therefore, the statement is False. Auditing and attestation services have distinct objectives and provide different types of assurance to users.