Final answer:
The correct answer is True.
Step-by-step explanation:
The Attestation Standards, also known as the Statements on Standards for Attestation Engagements (SSAE), are a set of professional guidelines and requirements issued by the American Institute of Certified Public Accountants (AICPA). They provide guidance to auditors on how to perform and report on examination, review, and agreed-upon procedures engagements that are not related to financial statements, such as compliance audits, internal control audits, and performance audits. However, the Attestation Standards do cover some procedures that may be performed in conjunction with the audit of financial statements, such as examining management representations and considering subsequent events.
It is important for auditors to understand and follow the Attestation Standards to ensure their engagements are performed in accordance with professional standards and provide reliable information to users of the attestation reports.