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Codification of Statements on Standards for Attestation Engagements, January 2018, 2nd Edition

Codification of Statements on Standards for Attestation Engagements, January 2018, 2nd Edition

AICPA

ISBN: 978-1-119-52338-3 April 2018 400 Pages

O-Book
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Description

This title provides the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing accountants with the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement. In addition to SSAE No. 18, Attestation Standards: Clarification and Recodification, which is now effective, this edition includes the following new standard:

  •  Interpretation No. 4, “Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards,” of AT-C section 105, Concepts Common to All Attestation Engagements

 This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements.

How This Publication Is Organized 1

U S Attestation Standards—AICPA (Clarified) [AT-C]

AT-C Cross-References to SSAEs 3

AT-C Introduction 7

Foreword

Preface to the Attestation Standards

Glossary of Terms

AT-C 100 Common Concepts 29

105—Concepts Common to All Attestation Engagements

9105—Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105

AT-C 200 Level of Service 71

205—Examination Engagements

9205—Examination Engagements: Attestation Interpretations of Section 205

210—Review Engagements

215—Agreed-Upon Procedures Engagements

9215—Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215

AT-C 300 Subject Matter 191

305—Prospective Financial Information

310—Reporting on Pro Forma Financial Information

315—Compliance Attestation

320—Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting

395—[Designated for AT Section 701, Management’s Discussion and Analysis]

AT-C Exhibits 363

AT-C Appendixes 369

AT-C Topical Index 375