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attest
(redirected from attester)

   Also found in: Dictionary/thesaurus, Legal 0.02 sec.
attest

To witness by observation and signature,as one who attests that another has signed a real estate contract.Contrast with acknowledgment,in which the signer states he or she signed the document voluntarily,and then a notary public or other such individual affixes his or her signature and seal as evidence of hearing the acknowledgment and witnessing the signing.



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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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