There are different types of voltage attenuators for AC signals ( a short explanation is here). The most well known is a resistive one. Others like capacitive, inductive or low pass filters are available ( Low passes may include many designs including passive or active .Thanks to Andy Aka who provided a very good link to them in another thread). I know asking which one is better (especially for high frequencies) is not a good question and the answer is :"It depends".
What I want to know is their advantages and disadvantages of them that may lead to a conclusion for selecting the best design.