What is the Attest Function? - Essential for CPA Engagements

The attest function is an essential part of every engagement by the CPA, whether performing auditing, tax work, or other services. It includes the preparation of a report of the CPA's findings and requires a consideration of internal control. While it does not require a complete review of all transactions during the period under examination, it's a crucial element in ensuring the accuracy and reliability of financial information.