Definition: The term "unwitnessed" in the context of accounting is used to describe a situation where an individual has not been present or recorded as having witnessed certain events, transactions, or actions. This can occur when an event occurs outside of one's control and cannot be traced back to a witness. In accounting terminology, it refers to situations where there are no records or witnesses available to confirm the occurrence of an event or transaction. It is important in financial reporting to ensure that all events and transactions