If I open the assessment to only view the questions prior to submission will that count as an attempt?
Not at all. It will only count as an attempt if you click on the Submit bottom at the bottom of the assessment page.
That said, some students have opened the assessment and answered some questions, and then lost some of their work before submitting. If you open the assessment early or work on it across sessions, I highly recommend saving your work and your answers. If you close the assessment without submitting, you will likely have to re-start the assessment.
Let us know if you have any other questions!