Important for auditors to differentiate between attest and non-attest ...

Important for auditors to differentiate between attest and non-attest engagements. The following are key notes: 

Attest services include Compilations, Agreed-upon services, Prospective financial statements, Service organization, and communication on form and content of financial statements (these are just a list). 

Non-Attest services includes valuation, tax, recruiting, cash to accrual, bookkeeping, and providing advice on routine business matter services. 

Safeguards are created to reduce the risk of non-attest services. they include for example: 

• Evaluate the adequacy and results of the services performed
• Make an informed judgment on the results of the member’s non-attest services
• Establishes and documents in writing limitations on the engagement 
• Understand the nature of the service being rendered