An "attestation engagement" occurs when a practitioner is hired to produce a report or an assertion regarding a topic that belongs to another party.
An agreement with a client known as an "attestation engagement" allows a neutral third party to look into and provide a report on material produced by the client. Attestation involvement examples include: reporting on a client's financial predictions. reporting on client-generated pro forma financial data.
An engagement for attestation in which a professional conducts particular processes on a subject or a claim and delivers the results without offering a judgment or a conclusion.
A formal document must be attested to prove that the parties who are obligated by its terms were correctly represented by their signatures. A legal recognition of a document's veracity and confirmation that the right procedures were followed are both known as attestations.
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