What does "attestation engagements" mean?
"The term “professional standards” means—
(A) accounting principles
(B) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards (including rules implementing title II) that the Board or the Commission determines"

Question

What does "attestation engagements" mean?
"The term “professional standards” means—
(A) accounting principles  
(B) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards (including rules implementing title II) that the Board or the Commission determines"

Answer

To be honest, I do not know much about accounting, Here is a link to an explanation behind attestation engagements.  If you have any questions about what is in the link let me know.

http://www.quora.com/What-is-the-difference-between-an-audit-and-an-attestation