attest function Definition | Business Dictionaries from AllBusiness.com
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Business Definition for: attest function
attest function

activity of the Certified Public Accountant (CPA) in performing audit procedures. The accountant examines, tests, and verifies the accuracy of client accounting data as a basis for forming an audit opinion. In doing so, appropriate sampling of data is made. It is the process of an independent review of a company's financial statements including the rendering of an audit report .

Copyright © 2005, 2000, 1995, 1987 by Barron's Educational Series, Inc., Reprinted by arrangement with Publisher.

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