management's assessment of the effectiveness of the company's internal control over financial reporting as of the end of the company's most recent fiscal year；a statement identifying the framework used by management to evaluate the effectiveness of the company's internal control over financial reporting；and a statement that the registered public accounting firm that audited the company's financial statements included in the annual report has issued an attestation report on management's assessment of the company's internal control over financial reporting. Under the new rules, a company is required to file the registered public accounting firm's attestation report as part of the annual report. Furthermore, we are adding a requirement that management evaluate any change in the company's internal control over financial reporting that occurred during a fiscal quarter that has materially affected, or is reasonably likely to materially affect, the company's internal control over financial reporting. Finally, we are adopting amendments to our rules and forms under the Securities Exchange Act of 1934 and the Investment Company Act of 1940 to revise the Section 302 certification requirements and to require issuers to provide the certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002 as exhibits to certain periodic reports.

由此我们可以看到，会计事务所所作鉴证报告叫做attestation report。

进一步搜索这个短语发现：

Auditor's attestation. Standard No. 2 sets out the requirements of the auditor's "attestation to, and report on, management's internal control report" requires the auditor to attest to, or evaluate, two items:

• First, the auditor must evaluate management's own assessment process, or methodology, to be satisfied that management has an appropriate basis for its conclusion about the company's internal controls.

• Second, the auditor must test and evaluate both the design

and the operating effectiveness of internal controls themselves to be satisfied that management's conclusion is fairly stated.

Auditor's report. The auditor’s report on internal control over financial reporting expresses two opinions: