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witness
(redirected from attestor)

   Also found in: Dictionary/thesaurus, Legal, Financial, Encyclopedia, Wikipedia 0.04 sec.

witness

In law, a person who was present at some event (such as an accident, a crime, or the signing of a document) or has relevant special knowledge (such as a medical expert) and can be called on to give evidence in a court of law.



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? Mentioned in ? References in periodicals archive
 
40 on Deposit and Investment Risk Disclosures: Questions and Answers, a reference and instructional tool for financial statement preparers and attestors.
The GASAC's twenty-nine members are appointed by the FAF primarily based on nominations from GASB constituent groups and are broadly representative of the preparers, attestors, and users of state and local government financial information.
The threat that arises when an auditor acts as an advocate for or against an audit client's position or opinion rather than as an unbiased attestor.
 
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