ATTESTATION REPORT Meaning and
Definition
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An attestation report is a document produced by an independent auditor or a qualified professional outlining their opinion or findings regarding a particular subject matter. It serves as a formal statement or certification of the accuracy, validity, or compliance of the subject being evaluated.
Typically, an attestation report is provided when an organization or individual requires assurance on the reliability or credibility of specific information. These reports are commonly requested by stakeholders, such as investors, regulatory bodies, or financial institutions, to obtain evidence and reassurance on the reliability of financial statements, compliance with regulations, or adherence to specific standards.
An attestation report typically includes the auditor's examination and verification of relevant documents, records, or transactions pertaining to the subject matter being assessed. The report may outline the scope of the audit, the testing procedures conducted, and any limitations encountered during the evaluation process.
The content of an attestation report generally incorporates the auditor's professional opinion or conclusion regarding the accuracy or compliance of the subject matter. This opinion is usually summarized in a clear and unambiguous manner, providing an objective assessment of the information being attested.
Overall, attestation reports serve as a crucial tool for providing credibility, assurance, and confidence in the accuracy, reliability, and compliance of the subject matter under examination.
Common Misspellings for ATTESTATION REPORT
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Etymology of ATTESTATION REPORT
The etymology of the word "attestation" can be traced back to the Latin word "attestari", which is a combination of "ad" meaning "to" and "testari" meaning "to bear witness". Thus, "attestation" originally referred to the act of bearing witness or giving testimony to something.
The word "report" comes from the Latin word "reportare", which means "to carry back or bring back". In this context, a report refers to a written or spoken account of something, usually based on observations or investigations.
Therefore, when combined, the term "attestation report" refers to a written or formal statement that confirms the truth, accuracy, or authenticity of something, often supported by evidence or an authoritative source. It is a report that serves as evidence or a testimony to a particular fact or circumstance.
Similar spelling word for ATTESTATION REPORT
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