Attestation

1. Financial reporting - assurance - audit.

In the context of financial reporting, attestation is an independent review and report on a financial report, or related related systems and controls.

Different types of attestations include full audits, but also more limited reviews and related reports.

2. Law - wills.

In law, an attestation is a formal written statement by a witness that a will or other legal document was signed in their presence by the testator or other primary signatory.

3. Formal statements.

Any formal statement of fact, usually in writing.

See also

• Assurance
• Audit
• Audit opinion
• Audit, Reporting and Governance Authority
• Auditing standards
• Auditor
• Auditors’ report
• Due diligence
• Engagement letter
• Financial reporting
• Financial statements
• Internal audit
• Law
• Letters of representation
• Testator
• Third line of defence
• True and fair view