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Integrity and objectivity indeed serve as the foundation of the attest function within the accounting profession. The attest function involves providing assurance on the reliability of financial statements and other disclosures, which requires a high level of trust and confidence in the professionalism of the accountants involved.

Integrity relates to having a strong adherence to moral and ethical principles, which is crucial for maintaining public trust. It ensures that professionals act in an honest manner, avoiding misrepresentation and ensuring that their work reflects the true state of affairs. This is essential in building confidence among stakeholders who rely on the accuracy of financial information.

Objectivity complements integrity by ensuring that accountants remain impartial and free from conflicts of interest. It requires professionals to avoid bias, thereby providing a fair assessment of financial data and ensuring that their conclusions are based solely on the evidence presented.

Together, these two principles form a cornerstone of ethical accounting practices and are considered paramount in the execution of the attest function. Without these attributes, the dependability of an accountant's work would be jeopardized, thus undermining the entire assurance process. This is why the assertion that integrity and objectivity are fundamental to the attest function is accurate.