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Assurance, attestation, and auditing are similar because all three represent a common process of taking information prepared by someone else and comparing that information to an established set of criteria. Therefore, the option A holds true.
Auditing can be referred to or considered as a process of assessment of different phenomenon of a particular organization. Information assessment can be done in a way where assurance and attestation are given higher preference.
Therefore, the option A holds true and states regarding the significance of auditing.
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The missing options to the incomplete question have been added below for better reference.
Assurance, attestation, and auditing are similar because all three represent a common process of _______.
A. taking information prepared by someone else and comparing that information to an established set of criteria.
B. compiling and reviewing historical financial statements and providing non-financial information.
C. compiling historical financial statements and providing non-financial information and web security.
D. reviewing financial forecast, examining internal controls, and providing website security.