Which of the Following Best Describes the Relationship Between Auditing

Multiple Choice

Which of the following best describes the relationship between auditing and attestation engagements?

A) Auditing is a subset of attestation engagements that focuses on the certification of financial statements.
B) Attestation is a subset of auditing that provides lower assurance than that provided by an audit engagement.
C) Auditing is a subset of attestation engagements that focuses on providing clients with advice and decision support.
D) Attestation is a subset of auditing that improves the quality of information, or its context, for decision makers.