根據(jù)這篇文章，世界上有兩套主要的審計標(biāo)準(zhǔn)。一套是International Audit and Assurance Standards Board (IAASB)的標(biāo)準(zhǔn)，有許多國家采用， 統(tǒng)稱 IAASB’s Engagement Standards,包括：
? International Standards on Audit Engagements (IASs)
? International Standards on Review Engagements (ISREs)
? International Standards on Other Assurance Engagements (ISAEs)
? International Standards on Related Services (ISRSs)
另一套國際知名標(biāo)準(zhǔn)是美國注冊會計師協(xié)會（American Institute of Certified Public Accountants)各委員會如 Auditing Standards Board (ASB)、 Accounting and Review Services Committee (ARSC)制定的標(biāo)準(zhǔn)。ASB 發(fā)布 的Audit和Attest標(biāo)準(zhǔn)，統(tǒng)稱ASB Statements,內(nèi)容包括：
? Statements on Auditing Standards (SASs)
? Statements on Standards for Attestation Engagements (SSAEs)
? Statements on Quality Control Standards (SQCSs)
ARSC發(fā)布的標(biāo)準(zhǔn)是：
? Statements on Standards for Accounting and Review Services (SSARs) AICPA當(dāng)然還發(fā)布了其他的標(biāo)準(zhǔn)。
根據(jù)IAASB的國際標(biāo)準(zhǔn)，審計師不提供所謂的attestation或attestation engagement/ services ：
Attestation is considered to be certifying the absolute correctness or incorrectness of the subject matter. Under the pronouncements issued by IAASB, practitioner is not expected to provide any certification or to vouch for correctness or incorrectness of the subject matter. Rather he provides his opinion, which provides some degree of assurance which can be maximum of reasonable nature which is high level of assurance but still not certifying or vouching.
而根據(jù)ASB發(fā)布的美國標(biāo)準(zhǔn)，
... the word attestation has some different meanings from what we usually understand. Usually attestation is considered to be providing the guarantee about a particular subject matter. However, this is not the case under standards issued by ASB. Attestation engagements are more of such engagements which are described as Other Assurance Engagements under the pronouncements issued by IAASB.
由此我們可以推論：采用美國標(biāo)準(zhǔn)的使用attestation—詞，采用國際標(biāo) 準(zhǔn)的其他國家使用assurance—詞，兩者的意思并無太大區(qū)別。
另外，文章還提到：美國也用assurance engagements的概念，它包括 audit engagement 和 attestation engagements0 就好比 IAASB 的 assurance engagements 包括 audit engagements，review engagements and other assurance engagements。在總結(jié)attestation和audit的區(qū)別時，文章指出：
In short，attestation engagement is one type of assurance engagement under the pronouncements issued by ASB which provides lesser degree of assurance than the audit engagement conducted according to GAAS (SASs).
綜上所述，assurance和attestation實質(zhì)內(nèi)容相同，用哪個詞關(guān)系不大。 既然中國采用國際標(biāo)準(zhǔn)，不妨使用國際標(biāo)準(zhǔn)中習(xí)慣的assurance。譯為 attestation的唯一的缺點是，在翻譯“第3101號鑒證業(yè)務(wù)準(zhǔn)則”時，不得不轉(zhuǎn)而使用assurance。不過，這對于熟悉會計業(yè)務(wù)的專業(yè)讀者而言，應(yīng)該 不構(gòu)成什么理解障礙。再有，并非所有“鑒證”都譯為assurance或 attestation。作為一個動作時，可以譯為 evaluate, assess, review, audit 等詞。
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