Attest Function

It sounds like one of the many parts of the Blade Runner mythos that causes your eyes to glaze over every time one of your friends brings it up. But in actuality, it’s part of the procedure for a financial audit.
Sometimes a company is required to submit its financial statements for an audit. In this process, an expert - usually a certified public accountant - reviews the company's books and makes a judgement about whether the financial statements meet certain standards.
This general process is known as the attest function. It's a somewhat fancy name for the main part of the audit procedure.