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attester

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91) In such an environment, the attester would verify the authenticity of the document through the signer's public key and would in turn witness the signatory's signature using his digital signature.
In contrast, the practitioner acts as an objective, independent attester by performing the attest engagement and providing the examination, review or agreed-upon procedures attest report.
Accounting literature contains caveats about such assertions for both the asserter and the attester.
 
 
 
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