Attest function

The attest function is the process of conducting an examination of an entity’s financial statements by a third party, where the outcome is the third party’s formal certification that the financial statements fairly present the entity’s financial results and financial position. The attest function is the primary role of the certified public accountant. Without the attest function, the investment community would have no way of verifying that the financial statements of the organizations in which they invest are accurate.

Related Courses

How to Conduct an Audit Engagement