Auditing and Attestation refers to the process of examining financial statements and related records to ensure accuracy and compliance with established standards. Auditors assess whether the financial information presented by an organization fairly represents its financial position and performance. This process helps build trust among stakeholders, including investors and regulators. Attestation involves providing an independent evaluation of specific information, often related to financial statements. Professionals, such as Certified Public Accountants (CPAs), perform these evaluations to verify that the information meets certain criteria. This service enhances the credibility of the data, giving users confidence in its reliability.