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Attestation is the reporting of the results analyzed and confirmed in the auditing process. A CPA involved in an aptest engagement will issue a written report and take responsibility as to the fairness of the information presented.
Kasia. Attest is an engagement that requires independence. This includes audits, reviews, compilations, attestation and assurance services. Attestation is an engagement where a written report is issued on something other than historical financial statements.
Noun. 1. attestation service — a consulting service in which a CPA expresses a conclusion about the reliability of a written statement that is the responsibility of someone else. Attestation report. Consulting service — service provided by a professional advisor (e.g., a lawyer or doctor or CPA etc.)
Attestation services are when a certified public accountant (CPA) expresses a conclusion about the reliability of a company's financial statements. There are three levels of scrutiny and review included under the umbrella term attestation services, with only the most intensive level called a financial audit.
Attest is an engagement that requires independence. This includes audits, reviews, compilations, attestation and assurance services. Attestation is an engagement where a written report is issued on something other than historical financial statements.
An attestation basically takes all the data and information that has been gathered and checks its validity based upon agreed-upon procedure engagements.
Attestation. The act of attending the execution of a document and bearing witness to its authenticity, by signing one's name to it to affirm that it is genuine. ... An attestation is a declaration by a witness that an instrument has been executed in his or her presence according to the formalities required by law.
An aptest service, or attestation service, is an independent review of a company's financial statement conducted by a certified public accountant (CPA). The CPA delivers an attestation report with conclusions about the reliability of the data.
*Assurance services are a broad category of services designed to improve the quality of decision-making by improving confidence in the information on which decisions are made. *Attestation services are a subcategory of assurance services. They require independence and result in a report.
An attest function is the process of independent examination or review by an accountant of the validity of data presented in financial statements of a company or organization.
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