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In the statutory law of wills and trusts, an attestation clause is a clause that is typically appended to a will, often just below the place of the testator's signature. It is often of the form signed, sealed, published, and declared , [ 1 ] a legal quadruplet .
Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the ...
Attestation may refer to: . Attestation clause, verification of a document; Oath of Allegiance (United Kingdom) § Armed forces The date from which the service of a member of the armed forces begins is the date of attestation, on which the oath of allegiance is sworn (though the recruit might not report for training until a later date)
an attestation clause, usually a jurat, at the end certifying that the affiant made the statement under oath on the specified date; signatures of the affiant and person who administered the oath. In some cases, an introductory clause, called a preamble, is added attesting that the affiant personally appeared before the authenticating authority ...
An ISAE 3402 attestation including an audit report is regarded as a quality criterion for service providers that distinguishes them from competitors. [ 3 ] It also pays for a customer to contract with a service provider that holds an ISAE 3402 attestation: the auditor of the customer can rely on the attestation of the service organization ...
Finally, an attestation occurs where a third person gives his or her name as a witness to the actual execution of an instrument. [2] Normally, acknowledgments only serve evidentiary purposes, but some jurisdictions have made acknowledgment a requirement for recording of instruments.
In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and guidance to certified public accountants (CPAs) for non-public company audits.
Testimony is given by those invited or compelled to speak at, or submit a written statement to, legislative hearings such as United States congressional hearings. [6] [7] Testimony may also be given to a regulatory agency as part of the process of making or changing regulations. [8]