Sorry, but your understanding is incorrect. From the comprehensive rules:
506.4b Tapping or untapping a creature that’s already been declared as an attacker or blocker doesn't remove it from combat and doesn't prevent its combat damage.
What you might have been thinking is that Tapping an attacker can prevent it from being declared an attacker, if done in the Beginning of Combat Step, but Untapping has no real effect except to make the creature an untapped attacker.