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Attest
(redirected from attester)

   Also found in: Dictionary/thesaurus 0.03 sec.

To solemnly declare verbally or in writing that a particular document or testimony about an event is a true and accurate representation of the facts; to bear witness to. To formally certify by a signature that the signer has been present at the execution of a particular writing so as to rebut any potential challenges to its authenticity.


attest v. 1) to confirm (usually in writing) that a document is genuine. 2) to bear witness that someone actually signed a document, such as a will. All states require at least two witnesses (three in Vermont) to attest that a will was signed and declared to be a will (except a will written in one's own handwriting in some states). (See: will, witness, holographic will)


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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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