Attest Function

The process of independent review of the validity of data audited by an accountant. The attest function encompasses all research done in an audit, including all of the testing and examination of a company's data and numbers. It also includes the finished audit report. An attest function often refers to the independent review (audit) of a company's financial statements.

The attest function is one of the most important duties of any Certified Public Accountant (CPA). In order for an attest function to be affective, an adequate amount of data must be sampled. The goal of an attest function is to express an opinion on a company's financial statements and provide some assurance as to their accuracy.


Investment dictionary. . 2012.

Look at other dictionaries:

  • attest function — The function performed by a qualified auditor who provides an audit opinion as to the truth and fairness of the financial statements of an organization …   Accounting dictionary

  • Chartered Accountant — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • ancient Greek civilization — ▪ historical region, Eurasia Introduction       the period following Mycenaean civilization, which ended in about 1200 BC, to the death of Alexander the Great, in 323 BC. It was a period of political, philosophical, artistic, and scientific… …   Universalium

  • WITNESS — (Heb. עֵד, one that has personal knowledge of an event or a fact. The evidence of at least two witnesses was required for convicting the accused (Num. 35:30; Deut. 17:6; 19:15; cf. I Kings 21:10, 13). Commercial transactions of importance took… …   Encyclopedia of Judaism

  • Islamic arts — Visual, literary, and performing arts of the populations that adopted Islam from the 7th century. Islamic visual arts are decorative, colourful, and, in religious art, nonrepresentational; the characteristic Islamic decoration is the arabesque.… …   Universalium

  • HISTORY — For Prehistory see archaeology ; for Biblical and Second Temple periods, see history . Destruction of the Second Temple until the Arab Conquest (70–640 C.E.) THE EFFECTS OF THE WAR OF 66–70 C.E. The Jewish war against the Romans, which lasted… …   Encyclopedia of Judaism

  • MUSIC — This article is arranged according to the following outline: introduction written sources of direct and circumstantial evidence the material relics and iconography notated sources oral tradition archives and important collections of jewish music… …   Encyclopedia of Judaism

  • India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

  • notary public — no·ta·ry public / nō tə rē / n pl no·ta·ries public or notary publics [Latin notarius stenographer, from nota note, shorthand character]: a public officer who certifies and attests to the authenticity of writings (as deeds) and takes affidavits,… …   Law dictionary

  • COMMUNITY — antiquity middle ages character and structures functions and duties individual centers the muslim caliphate in the east …   Encyclopedia of Judaism

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.