Text: Attestation engagements are performed under the AICPA's attestation standards, as well as the related AICPA Statements on Standards for Attestation Engagements (SSAEs) which interpret the standards and provide guidance on conducting such work.
Entailment: The AICPA has attestation standards under which attestation engagements must be performed.
Contradiction: The AICPA does not have any attestation standards.