The to whom and the when of the attest function

This is a selection from Professor Abraham Briloff (deceased in 2014) from his book, More Debits than Credits: The Burnt Investors Guide to Financial Statements, Harper and Rowe, New York, 1976. Abraham Jacob Briloff was born on July 19, 1917, in Manhattan. His parents, Benjamin and Anna, were immigrants from Russia. His father was a butcher and his mother a seamstress. He graduated from the School of Business at the City College of New York in 1937. He taught bookkeeping in high school and taught at City College. He wrote his first book, The Effectiveness of Accounting Communication, followed by The Truth about Corporate Accounting and Unaccountable Accounting: Games Accountants Play.