No word in the accountant's lexicon generates more confusion than the word "attest." Accounting literature is sprinkled with words and terms like "attest" and its variants "attesting
" and "attestation," "attest engagement" and "attestation standards." Just what do these terms mean and how are they defined in accounting doctrine and by state accountancy boards?
Al Shamsi refused to mention the number of buildings where the municipality disconnected the utility services, but pointed out that the civic body is going to get tough on those who violate the rules regarding attesting
Al Mualla added that the municipality is coordinating with the Sharjah Electricity and Water Authority (Sewa) to carry out the electricity disconnection, and have discussed several ways on how to collect the fees of attesting
In an attest engagement, the practitioner is attesting
to, or providing assurance on, subject matter that is the responsibility of another party.