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Codification of Statements on Standards for Attestation Engagements, January 2019

Codification of Statements on Standards for Attestation Engagements, January 2019

  • 作者:
  • 出版商: John Wiley & Sons
  • ISBN: 9781948306607
  • 出版时间 May 2019
  • 规格: Paperback , 400 pages
  • 适应领域: International ? 免责申明:
    Countri(es) stated herein are used as reference only

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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    This edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements. Issued directly by the AICPA, this authoritative guidance is essential to fully understanding the requirements associated with an attestation engagement. 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

  • Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession’s technical and ethical standards.
    The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

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