Your statement is correct. Attest services are a type of professional service that provides a level of assurance or confidence in an assertion made by a person or institution. However, attest services do not include compilation reports of financial statements examinations, reviews, and agreed-upon procedures under the Statements on Standards for Accounting and Review Services (SSARS). These services fall under the category of accounting and review services, which are different from attest services. Attest services are generally provided under the Statements on Standards for Attestation Engagements (SSAEs) and include audits, examinations, and reviews that provide varying degrees of assurance regarding an assertion made by an individual or organization.